Customs Act ( R.S. 1985, c. 1 (2nd Supp.) )
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Source: http://laws.justice.gc.ca/en/C-52.6/text.html
Updated to August 31, 2001
Subject: Taxation, Customs and Excise


Customs Act

R.S., 1985, c. 1 (2nd Supp.)

An Act respecting Customs

[1986, c. 1, assented to
13th February, 1986
]

SHORT TITLE

Short title

1. This Act may be cited as the Customs Act.

INTERPRETATION

Definitions

2. (1) In this Act,

"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"Canada" [Repealed, 1996, c. 31, s. 73]

"Canada-United States Free Trade Agreement" [Repealed, 1997, c. 14, s. 35]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;

"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" « cigare »

"cigar" has the meaning assigned by section 6 of the Excise Act;

"Commissioner" « commissaire »

"Commissioner" means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;

"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;

"courier" « messager »

"courier" has the meaning assigned by regulation;

"customs office" «bureau de douane»

"customs office" means a place designated as a customs office by the Minister under section 5;

"Deputy Minister" [Repealed, 1999, c. 17, s. 123]

"designated goods" « marchandises désignées »

"designated goods" means

(a) alcohol, ethyl alcohol and spirits,

(b) aviation fuel,

(c) aviation gasoline,

(d) beer or malt liquor,

(e) diamonds,

(f) diesel fuel,

(g) gasoline,

(h) pearls,

(i) precious and semi-precious stones,

(j) wine, or

(k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act;

"duties" « droits »

"duties" means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Tax Act, the Excise 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;

"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 or CIFTA;

"free trade partner" « partenaire de libre-échange »

"free trade partner" means

(a) a NAFTA country,

(b) Chile, or

(c) Israel or another CIFTA beneficiary;

"goods" « marchandises »

"goods", for greater certainty, includes conveyances, animals and any document in any form;

"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

(a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and

(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west;

"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 Tariff;

"mail" «envois» ou «courrier»

"mail" has the meaning set out in section 2 of the Canada Post Corporation Act;

"manufactured tobacco" « tabac fabriqué »

"manufactured tobacco" has the meaning assigned by section 6 of the Excise Act;

"Minister" «ministre»

"Minister" means the Minister of National Revenue;

"NAFTA" « ALÉNA »

"NAFTA" has the meaning assigned to the word "Agreement" by subsection 2(1) of the North American Free Trade Agreement Implementation Act;

"NAFTA country" « pays ALÉNA »

"NAFTA country" has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act;

"officer" « agent » ou « agent des douanes »

"officer" means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police;

"person" «personne»

"person", unless the context otherwise requires, includes a corporation, a partnership and an association;

"preferential tariff treatment under CCFTA" « traitement tarifaire préférentiel de l'ALÉCC »

"preferential tariff treatment under CCFTA" means, in respect of goods, entitlement to the Chile Tariff rates of customs duty under the Customs Tariff;

"preferential tariff treatment under CIFTA" « traitement tarifaire préférentiel de l'ALÉCI »

"preferential tariff treatment under CIFTA" means, in respect of goods, entitlement to the Canada--Israel Agreement Tariff rates of customs duty under the Customs Tariff;

"preferential tariff treatment under NAFTA" « traitement tarifaire préférentiel de l'ALÉNA »

"preferential tariff treatment under NAFTA" means, in respect of goods, entitlement to the United States Tariff, the Mexico Tariff or the Mexico--United States Tariff rates of customs duty under the Customs Tariff;

"prescribed" « réglementaire »

"prescribed" means

(a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister, and

(b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

"regulation" «règlement»

"regulation" means a regulation made by the Governor in Council under this Act;

"release" «dédouanement»

"release" means, in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada;

"specified rate" « taux déterminé »

"specified rate" means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate;

"sufferance warehouse" «entrepôt d'attente»

"sufferance warehouse" means a place licensed as a sufferance warehouse by the Minister under section 24;

"tariff classification" « classement tarifaire »

"tariff classification" means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"territorial sea" [Repealed, 1996, c. 31, s. 73]

"tobacco product" « produit du tabac »

"tobacco product" means manufactured tobacco or cigars;

"United States" [Repealed, 1997, c. 14, s. 35]

"value for duty" «valeur en douane»

"value for duty" means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56.

Definitions

(1.1) For the purpose of the definition "designated goods" in subsection (1),

"alcohol", "ethyl alcohol" and "spirits" « alcool », « alcool éthylique » ou « eau-de-vie »

"alcohol", "ethyl alcohol" and "spirits" have the meaning assigned by subsection 3(1) of the Excise Act;

"beer" or "malt liquor" « bière » ou « liqueur de malt »

"beer" or "malt liquor" has the meaning assigned by section 4 of the Excise Act;

"diamonds" « diamants »

"diamonds" means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"diesel fuel" « combustible diesel »

"diesel fuel" has the meaning assigned by subsection 2(1) of the Excise Tax Act;

"gasoline" « essence »

"gasoline" has the meaning assigned by subsection 2(1) of the Excise Tax Act;

"pearls" « perles »

"pearls" means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"precious and semi-precious stones" « pierres précieuses ou fines »

"precious and semi-precious stones" means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"wine" « vin »

"wine" has the meaning assigned by section 25 of the Excise Tax Act.

Preferential tariff treatment

(1.2) For the purposes of this Act, a reference to preferential tariff treatment under a free trade agreement shall be read as a reference to whichever of the following is applicable in the circumstances:

(a) preferential tariff treatment under NAFTA;

(b) preferential tariff treatment under CCFTA; or

(c) preferential tariff treatment under CIFTA.

Restriction of Canadian waters

(2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.

Powers, duties and functions of Commissioner

(3) Any power, duty or function of the Commissioner under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the Commissioner to do so and, if so exercised or performed, is deemed to have been exercised or performed by the Commissioner.

Delegation

(4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118; 1988, c. 65, s. 66; 1990, c. 45, s. 19; 1992, c. 28, s. 1; 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81; 1994, c. 13, s. 7; 1995, c. 15, s. 24, c. 41, s. 1; 1996, c. 31, s. 73, c. 33, s. 28; 1997, c. 14, s. 35, c. 36, s. 147; 1998, c. 19, s. 262; 1999, c. 17, s. 123.

PART I
GENERAL

Application to Her Majesty

Duties binding on Her Majesty

3. (1) All duties or taxes levied on imported goods under the Customs Tariff, the Excise Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty.

Act binding on Her Majesty

(2) Subject to subsection (3), this Act is binding on Her Majesty in right of Canada or a province.

Exemption

(3) The Governor in Council may by regulation exempt Her Majesty in any case or class of cases from the requirement to report under section 12 or 95 subject to such conditions as may be prescribed.

Penalty and Interest

Interest and penalty to be compounded

3.1 Interest computed at a prescribed rate or at a specified rate and any penalty computed at a rate per year under any provision of this Act (other than in respect of any amount in respect of duty levied under the Special Import Measures Act) shall be compounded daily and, where interest or such a penalty is computed in respect of an amount under a provision of this Act and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate shall be computed and compounded daily on that unpaid interest or penalty from that day to the day it is paid and shall be paid as that provision required the amount to be paid.

1992, c. 28, s. 2.

Prescribed rate may be authorized

3.2 Where a person is required under a provision of this Act to pay interest on an amount at the specified rate, the person shall, where the Minister or any officer designated by the Minister for the purposes of this section so authorizes, pay interest on that amount under that provision at the prescribed rate rather than at the specified rate.

1992, c. 28, s. 2.

Waiver of penalty or interest

3.3 (1) Notwithstanding any other provision of this Act, the Minister or any officer designated by the Minister for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.

Interest on penalty or interest refunded

(2) Where, as a result of a waiver or cancellation under subsection (1), a person is given a refund of an amount of penalty or interest that was paid by the person, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

1992, c. 28, s. 2; 1995, c. 41, s. 2.

Security

Additional security

3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a "designated officer") designated by the Minister for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.

Payment where additional security not given

(2) Where the additional security required to be given by or on behalf of a person under subsection (1) is not given within the time it is so required to be given, the amount by which

(a) the amount owing in respect of which security that has been given to the Minister by the person is no longer adequate

exceeds

(b) the value of the security that has been given to the Minister by the person, as determined by the Minister or a designated officer,

is payable by the person immediately.

1992, c. 28, s. 2.

Performance of Obligations

Performance of obligations

4. Where more than one person is responsible for the performance of any obligation under this Act, performance of the obligation by any one of them shall be deemed to be performance by all of them.

Customs Offices and Facilities

Customs offices

5. The Minister may designate customs offices inside or outside Canada for a specified purpose or generally for business relating to customs and may at any time amend, cancel or reinstate any such designation.

Customs facilities

6. (1) The owner or operator of

(a) any international bridge or tunnel, for the use of which a toll or other charge is payable,

(b) any railway operating internationally, or

(c) any airport, wharf or dock that receives conveyances operating internationally and in respect of which a customs office has been designated under section 5

shall provide, equip and maintain free of charge to Her Majesty at or near the bridge, tunnel, railway, airport, wharf or dock adequate buildings, accommodation or other facilities for the proper detention and examination of imported goods or for the proper search of persons by customs officers.

Rights of Minister

(2) The Minister may

(a) make such improvements as the Minister considers desirable to any facilities provided pursuant to subsection (1),

(b) post, on or about such facilities, such signs as the Minister considers appropriate for the safe use of the facilities or for the enforcement of any law relating to the importation or exportation of goods or the international movement of persons, and

(c) continue to use such facilities for as long a period of time as the Minister requires,

and no person shall interfere with any of the rights set out in this subsection.

Regulations

(3) The Governor in Council may, subject to subsection (4), make regulations determining what are adequate buildings, accommodation and other facilities for the purposes referred to in subsection (1).

Canada Labour Code

(4) Any building, accommodation or other facility provided for the purposes referred to in subsection (1) that fails to meet the applicable requirements of Part II of the Canada Labour Code shall be deemed not to be adequate for those purposes.

Powers of Minister

(5) Where any building, accommodation or other facility provided pursuant to subsection (1) at or near an international bridge or tunnel is not adequate for the purposes referred to in that subsection, the Minister may, on thirty days notice to the owner or operator of the bridge or tunnel, carry out any construction or repairs on the site of the facility in order to render it adequate for those purposes.

Liability for costs

(6) The owner or operator of an international bridge or tunnel is liable for all reasonable costs incurred by the Minister under subsection (5), which costs may be recovered in accordance with sections 143 to 145.

R.S., 1985, c. 1 (2nd Supp.), s. 6, c. 26 (3rd Supp.), s. 1.

Application of Act

Application inside and outside Canada

7. Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.

Forms

Forms

8. The Minister may prescribe any form or any information to be given on a form that is by this Act or the regulations to be prescribed and may include on any form so prescribed a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.

Electronic Filing

Meaning of "electronic filing"

8.1 (1) For the purposes of this section, "electronic filing" means using electronic media in a manner specified in writing by the Minister.

Application for electronic filing

(2) A person who is required to file or otherwise provide forms under this Act or the Customs Tariff and who meets the criteria specified in writing by the Minister may file with the Minister in the prescribed manner an application, in the prescribed form with the prescribed information, for authorization to file or otherwise provide the forms by way of electronic filing.

Authorization

(3) If the Minister is satisfied that a person who files an application under subsection (2) meets the criteria referred to in that subsection, the Minister may, in writing, authorize the person to file or otherwise provide forms by way of electronic filing, subject to such conditions as the Minister may at any time impose.

Revocation

(4) The Minister may revoke an authorization granted to a person under subsection (3) if

(a) the person, in writing, requests the Minister to revoke the authorization;

(b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Act or the Customs Tariff;

(c) the Minister is no longer satisfied that the criteria referred to in subsection (2) are met; or

(d) the Minister considers that the authorization is no longer required.

Notice of revocation

(5) If the Minister revokes the authorization, the Minister shall notify the person in writing of the revocation and its effective date.

Deemed filing

(6) For the purposes of this Act and the Customs Tariff, if a person files or otherwise provides a form by way of electronic filing in accordance with the conditions, if any, imposed under subsection (3), it is deemed to be filed or provided in the prescribed form on the prescribed day.

Print-outs as evidence

(7) For the purposes of this Act and the Customs Tariff, a document presented by the Minister purporting to be a print-out of a form received under this section shall be received as evidence and, in the absence of proof to the contrary, is proof of the form filed or otherwise provided under this section.

Regulations

(8) The Governor in Council may, on the recommendation of the Minister, make regulations for the operation of electronic systems or any other technology to be used in the administration of this Act or the Customs Tariff, including regulations respecting

(a) the supplying of information or forms for any purpose under this Act or the Customs Tariff in electronic or other form, the notification of persons and the transmission of any other information under this Act or the Customs Tariff;

(b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and

(c) the manner in which and the extent to which, if at all, any provision of this Act or the Customs Tariff or the regulations under either Act applies to the electronic systems, and adapting any such provision for the purpose of applying it.

1997, c. 36, s. 148.

Brokers and Agents

Issue of customs broker's licence

9. (1) Subject to the regulations, the Minister or any person designated by the Minister for the purposes of this section may issue to any person who is qualified under the regulations a licence to transact business as a customs broker.

Amendment, etc., of licence

(2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence issued under subsection (1), and any person designated by the Minister for the purpose of this section may amend, suspend, renew, cancel or reinstate any licence issued by himself under subsection (1).

Records

(3) Where an officer so requests, a customs broker shall make available to the officer any records that he is required by the regulations to keep.

Prohibition

(4) No person shall transact or attempt to transact business as a customs broker or hold himself out as a customs broker unless the person holds a licence issued under subsection (1) or unless he is qualified under the regulations and is duly authorized to transact business as a customs broker by a person who holds such a licence, but nothing in this subsection shall be so construed as to prohibit any person from transacting business on his own behalf under this Act, or to prohibit persons administering estates or other duly authorized agents from transacting business under this Act.

Regulations

(5) The Governor in Council may make regulations

(a) prescribing qualifications as to citizenship, residence and knowledge of the laws and procedures relating to importations and exportations and any other qualifications that must be met by an applicant for a customs broker's licence issued under subsection (1), and any such qualifications that must be met by a person who transacts business as a customs broker on behalf of a person so licensed;

(b) prescribing the terms and conditions on which such licences may be issued, including the security that may be required and the fees, if any, to be paid for the licences;

(c) prescribing the duration of such licences;

(d) prescribing the manner of applying for such licences or for renewals thereof;

(e) providing for the examination of applicants for such licences, and of persons who will transact business as customs brokers on their behalf, by the Minister or by any other person with respect to their knowledge of the laws and procedures relating to importations and exportations;

(f) prescribing the examination fees to be paid, the amount of any deposit that may be taken in respect thereof and the conditions under which such fees or deposits may be refunded;

(g) prescribing the records to be kept by customs brokers and the period of time for which they shall be kept; and

(h) prescribing the manner and circumstances in which the Minister may suspend or cancel a customs broker's licence issued under subsection (1) or any other person may suspend or cancel such a licence issued by himself thereunder, and the circumstances in which a customs broker's licence shall be surrendered.

Agents

10. (1) Subject to the regulations, any person who is duly authorized to do so may transact business under this Act as the agent of another person, but an officer may refuse to transact business with any such person unless that person, on the request of the officer, produces a written authority, in a form approved by the Minister, from the person on whose behalf he is acting.

Administrators

(2) Any person who is duly authorized to administer the estate of another person by reason of death, bankruptcy, insolvency or incapacity or for any other reason may transact business under this Act on behalf of the estate but an officer may refuse to transact business with any such person unless that person satisfies the officer that he is duly authorized to administer the estate.

Regulations

(3) The Governor in Council may make regulations in respect of any provision of this Act prescribing the circumstances in which a person may transact business under that provision as the agent of another person.

PART II
IMPORTATION

Persons

Presentation of persons on arrival in Canada

11. (1) Subject to this section, every person arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, forthwith present himself at the nearest customs office designated for that purpose that is open for business and answer truthfully any questions asked by an officer in the performance of his duties under this or any other Act of Parliament.

Exception

(2) Subsection (1) does not apply to any person who has presented himself outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to his arrival in Canada unless an officer requires that person to comply therewith.

Presentation of passengers and crew

(3) Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, ensure that the passengers and crew are forthwith on arrival in Canada transported to a customs office referred to in subsection (1).

Exception

(4) Subsection (3) does not apply to any person in charge of a conveyance transporting passengers and crew all of whom have presented themselves outside Canada at a customs office designated for that purpose and have not subsequently stopped at any other place prior to their arrival in Canada unless an officer requires that person to comply therewith.

Exception

(5) Subsections (1) and (3) do not apply to any person who enters Canadian waters, including the inland waters, or the airspace over Canada while proceeding directly from one place outside Canada to another place outside Canada unless an officer requires that person to comply with those subsections.

R.S., 1985, c. 1 (2nd Supp.), s. 11; 1996, c. 31, s. 74.

Report of Goods

Report

12. (1) Subject to this section, all goods that are imported shall, except in such circumstances and subject to such conditions as may be prescribed, be reported at the nearest customs office designated for that purpose that is open for business.

Time and manner of report

(2) Goods shall be reported under subsection (1) at such time and in such manner as the Governor in Council may prescribe.

Who reports

(3) Goods shall be reported under subsection (1)

(a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of his baggage where the person and his baggage are being carried on board the same conveyance, by that person;

(a.1) in the case of goods imported by courier or as mail, by the person who exported the goods to Canada;

(b) in the case of goods, other than goods referred to in paragraph (a) or goods imported as mail, on board a conveyance arriving in Canada, by the person in charge of the conveyance; and

(c) in any other case, by the person on behalf of whom the goods are imported.

Goods returned to Canada

(3.1) For greater certainty, for the purposes of the reporting of goods under subsection (1), the return of goods to Canada after they are taken out of Canada is an importation of those goods.

Where goods are reported outside Canada

(4) Subsection (1) does not apply in respect of goods that are reported in the manner prescribed under subsection (2) prior to importation at a customs office outside Canada unless an officer requires that the goods be reported again under subsection (1) after importation.

Exception

(5) This section does not apply in respect of goods on board a conveyance that enters Canadian waters, including the inland waters, or the airspace over Canada while proceeding directly from one place outside Canada to another place outside Canada unless an officer otherwise requires.

Written report

(6) Where goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form containing the prescribed information, or in such form containing such information as is satisfactory to the Minister.

Certain goods not subject to seizure

(7) Goods described in tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff

(a) that are in the actual possession of a person arriving in Canada, or that form part of his baggage, where the person and his baggage are being carried on board the same conveyance,

(b) that are not charged with duties, and

(c) the importation of which is not prohibited under the Customs Tariff or prohibited, controlled or regulated under any Act of Parliament other than this Act or the Customs Tariff

may not be seized as forfeit under this Act by reason only that they were not reported under this section.

R.S., 1985, c. 1 (2nd Supp.), s. 12, c. 41 (3rd Supp.), s. 119; 1992, c. 28, s. 3; 1996, c. 31, s. 75; 1997, c. 36, s. 149.

Obligation to answer questions and present goods

13. Every person reporting goods under section 12 inside or outside Canada shall

(a) answer truthfully any question asked by an officer with respect to the goods; and

(b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.

Restriction on unloading before report

14. (1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.

Report of goods unloaded

(2) Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.

Report of goods illegally imported

15. Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.

Wreck deemed imported

16. (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.

Report of wreck and liability for duties

(2) Where any wreck that has come into Canada from outside Canada is delivered up to the owner thereof or his agent pursuant to section 441 of the Canada Shipping Act, the owner of the wreck

(a) shall forthwith report the delivery to an officer; and

(b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.

Definition of "wreck"

(3) In this section, "wreck" includes

(a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;

(b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;

(c) the property of shipwrecked persons; and

(d) any wrecked aircraft or any part thereof and cargo thereof.

Duties

Goods charged with duties from importation

17. (1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.

Rates of duties

(2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5).

Joint and several liability

(3) Whenever the importer of the goods that have been released or any person authorized pursuant to paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties thereon, the owner of the goods at the time of release becomes jointly and severally liable, with the importer or person authorized, to pay the duties.

R.S., 1985, c. 1 (2nd Supp.), s. 17; 1992, c. 28, s. 4.

Liability for Duties on Goods Reported

Presumption of importation

18. (1) For the purposes of this section, all goods reported under section 12 shall be deemed to have been imported.

Liability of person reporting goods short landed

(2) Subject to subsection (3), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally liable for all duties levied on the goods unless one or the other of them proves, within such time as may be prescribed, that the duties have been paid or that the goods

(a) were destroyed or lost prior to report or destroyed after report but prior to receipt in a place referred to in paragraph (c) or by a person referred to in paragraph (d);

(b) did not leave the place outside Canada from which they were to have been exported;

(c) have been received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

(d) have been received by a person who transports or causes to be transported within Canada goods in accordance with subsection 20(1);

(e) have been exported; or

(f) have been released.

Rates of duties

(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.

Regulations

(4) The Governor in Council may make regulations prescribing the circumstances in which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.

Movement and Storage of Goods

Disposition of goods before release

19. (1) Subject to section 20, any person who is authorized by an officer to do so may

(a) deliver goods that have been reported under section 12 or cause them to be delivered from a customs office to another customs office or a sufferance warehouse;

(b) deliver such goods or cause them to be delivered from a sufferance warehouse to another sufferance warehouse;

(c) where such goods are designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a customs office or sufferance warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;

(d) export such goods or cause them to be exported directly from a customs office or sufferance warehouse; or

(e) where such goods are at a customs office, leave them at that office, subject to such storage charges as may be prescribed.

Movement and storage of goods

(2) Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer to do so may

(a) deliver the goods or cause them to be delivered from a customs office or sufferance warehouse to a bonded warehouse or duty free shop;

(b) deliver them or cause them to be delivered from a bonded warehouse to another bonded warehouse or to a duty free shop or from a duty free shop to another duty free shop or to a bonded warehouse;

(c) where the goods are designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a bonded warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;

(d) export them or cause them to be exported directly from a duty free shop in accordance with regulations made under section 30; or

(e) export them or cause them to be exported directly from a bonded warehouse.

Duties removed

(3) Goods that are removed as ships' stores under paragraph (1)(c) or exported under paragraph (1)(d) are, from the time of their exportation, no longer charged with duties.

(4) and (5) [Repealed, 1995, c. 41, s. 3]

R.S., 1985, c. 1 (2nd Supp.), s. 19; 1993, c. 25, s. 69; 1995, c. 41, s. 3; 1997, c. 36, s. 150.

Statistics

19.1 (1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, 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.

Prescribed form

(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

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. 67.

Transportation

Transportation of goods

20. (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.

Liability of transporter

(2) Every person who transports or causes to be transported within Canada goods that have been imported but have not been released is liable for all duties thereon unless he proves, within such time as may be prescribed, that the goods were

(a) destroyed while being so transported;

(b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

(c) where the goods are designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;

(d) received by another person who is entitled under subsection (1) to transport such goods; or

(e) exported.

Rates of duties

(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.

R.S., 1985, c. 1 (2nd Supp.), s. 20; 1995, c. 41, s. 4; 1997, c. 36, s. 151.

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.

Records

22. (1) Subject to subsection (2), every person who

(a) transports or causes to be transported goods into Canada, or

(b) transports or causes to be transported within Canada goods that have been imported but have not been released

shall keep in Canada such records for such period of time and in such manner as may be prescribed and shall, where an officer so requests, make them available to the officer and answer truthfully any questions asked by the officer in respect of the records.

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.

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

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 Tax Act, the Excise 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).

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.

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.

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.

Definition

(2) In subsection (1), "duties" means duties or taxes levied under the Customs Tariff, the Excise Tax Act, the Excise 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.

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.

Liability of operator

28. (1) Subject to subsections (1.1) and (1.2), 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 Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs on goods that have been received therein 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.

Liability where goods are tobacco products

(1.1) In applying subsection (1) to an operator of a bonded warehouse in respect of the taxes and duties levied under the Excise Tax Act and section 20 of the Customs Tariff on cigars and manufactured tobacco that are delivered to the bonded warehouse after February 12, 1992 and are exported from the bonded warehouse after that date and before April 8, 1992, the reference in subsection (1) to "section 19" shall be read as a reference to "paragraph 19(2)(b) or (c)".

Where s. (1) not applicable

(1.2) Subsection (1) does not apply in respect of the tax levied under section 23.2 of the Excise Tax Act.

Rates of duties

(2) The rates of duties 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), (1.1) and (2).

R.S., 1985, c. 1 (2nd Supp.), s. 28; 1993, c. 25, s. 72; 1995, c. 39, s. 168.

29. [Repealed, 1995, c. 41, s. 7]

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

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 duties under this or any other Act of Parliament unless the goods have been released by an officer.

Accounting and Payment of Duties

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 thereof in the prescribed manner and, where they are to be accounted for in writing, in the prescribed form containing the prescribed information; and

(b) all duties thereon have been paid.

Release prior to accounting

(2) In such circumstances as may be prescribed, goods may be released prior to the accounting required under subsection (1) if the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form containing the prescribed information, or in such form containing such information as is satisfactory to the Minister.

Accounting after release

(3) Where goods are released under subsection (2), the person who made the interim accounting thereunder in respect of the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a).

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.

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.

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.

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.

Authorization to account

(7) The Minister or an officer designated by the Minister 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 thereof.

R.S., 1985, c. 1 (2nd Supp.), s. 32; 1992, c. 28, s. 5; 1995, c. 41, s. 8.

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.

Prescribed form

(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

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.

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 containing 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]

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.

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).

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).

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.

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), 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.

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.

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 Tax Act, the Excise 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.

Release prior to payment of duties

33. In such circumstances as may be prescribed, goods may be released prior to the payment of duties thereon, and where goods are released under this section the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties thereon within a prescribed time.

R.S., 1985, c. 1 (2nd Supp.), s. 33; 1992, c. 28, s. 6.

Penalty for failure to account

33.1 Every person who fails to account for imported goods, or fails to account for imported goods in accordance with this Part and the regulations made under this Act, is liable to a penalty of $100 for each failure.

1992, c. 28, s. 7; 1997, c. 36, s. 153.

Notice requiring accounting

33.2 The Minister or any officer designated by the Minister for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

1992, c. 28, s. 7.

Failure to answer notice

33.3 Every person who fails to comply with section 33.2 with respect to a notice served on the person under that section is liable, in addition to any other penalty provided for in this Part, to a penalty equal to the greater of

(a) $250, and

(b) 5% of the amount of duties payable on the goods designated in the notice.

1992, c. 28, s. 7.

Interest

33.4 (1) Subject to subsection (4), any person who is liable to pay an amount of duties in respect of imported goods (other than any amount in respect of duty levied under the Special Import Measures Act) shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

(2) [Repealed, 1995, c. 41, s. 9]

When duties deemed payable

(3) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) are deemed to have become payable on the day duties became payable in respect of the goods under this Part.

Interest-free period

(4) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, re-determination or further re-determination is paid by the person within thirty days after the day (in this subsection referred to as the "decision day") the determination, re-determination or further re-determination, as the case may be, is made, interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.

Interest on penalties

(5) Where a person is liable to a penalty under section 33.1, 33.3 or 33.6, the person shall pay, in addition to the penalty, interest at the specified rate for the period beginning on the day after the day the person became liable to the penalty and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.

Interest on tax

(6) Any person who is liable to pay tax under Division III of Part IX of the Excise Tax Act in respect of an amount of duty levied under subsection 11(1) or paragraph 60(1)(a) of the Special Import Measures Act shall pay, in addition to that tax, interest at the prescribed rate in respect of each month or fraction of a month in the period beginning thirty days after the day the tax became payable and ending on the day the tax has been paid in full, calculated on the outstanding balance of the tax.

1992, c. 28, s. 7; 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154.

Notice requiring payment

33.5 The Minister or any officer designated by the Minister for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.

1992, c. 28, s. 7.

Failure to answer notice

33.6 Every person who fails to pay any amount in accordance with a notice served under section 33.5 is liable, in addition to any other penalty provided for in this Part, to a penalty equal to the greater of

(a) $250, and

(b) 5% of the amount of duties payable on the goods designated in the notice.

1992, c. 28, s. 7.

Extension of time

33.7 (1) The Minister or any officer designated by the Minister for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

Effect of extension for accounting

(2) Where the time within which a person must account for goods is extended under subsection (1),

(a) the goods shall be accounted for within the time as so extended;

(b) if the person accounts for the goods within the time as so extended, no penalty shall be imposed pursuant to section 33.1 or 33.3; and

(c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made.

Effect of extension for payment

(3) Where the time within which a person must pay any amount owing as duties is extended under subsection (1),

(a) that amount shall be paid within the time as so extended;

(b) if the person pays that amount within the time as so extended,

(i) subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate, and

(ii) section 33.6 shall not apply in respect of a failure to pay the amount; and

(c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made.

1992, c. 28, s. 7.

Certain duties not included

33.8 For the purposes of sections 33.1 to 33.6, "duties" do not include any amount in respect of duty levied under the Special Import Measures Act.

1992, c. 28, s. 7.

34. [Repealed, 1995, c. 41, s. 10]

Security and conditions of release

35. Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed.

R.S., 1985, c. 1 (2nd Supp.), s. 35; 1995, c. 41, s. 11.

Marking of Goods

Requirement to comply with marking regulations

35.01 No person shall import goods that are required to be marked by any regulations made under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations.

1993, c. 44, s. 83; 1997, c. 36, s. 155.

Penalty for failure to comply

35.02 (1) Every person who fails to comply with section 35.01 is liable to a penalty of $250 for each failure to comply.

Notice requiring marking or compliance

(2) The Minister or any officer designated by the Minister for the purposes of this section may, by notice served personally or by registered mail, require any person

(a) to mark imported goods in accordance with the regulations made under section 19 of the Customs Tariff, within such reasonable time as may be stipulated in the notice, if there has been a failure to comply with section 35.01 with respect to the goods; or

(b) to comply with section 35.01 in respect of any goods designated in the notice that will subsequently be imported by the person.

Penalty for failure to comply with notice

(3) Every person who fails to comply with a notice served on the person under subsection (2) in respect of goods is liable, in addition to any penalty provided for under subsection (1), to a penalty of $2000 or such lesser amount as the Minister may direct.

Goods imported from a NAFTA country

(4) Where a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under this section unless

(a) the person has previously failed to comply with section 35.01 in respect of imported goods and has been given notice pursuant to subsection (2);

(b) the goods with respect to which there has been a failure to comply with section 35.01 or a notice given pursuant to subsection (2) have been released without being marked in the manner referred to in section 35.01; or

(c) the imported goods have been marked in a deceptive manner so as to mislead another person as to the country or geographic area of origin of the goods.

Interest on penalty

(5) Any person who is liable to pay a penalty under this section shall pay, in addition to the penalty, interest at the specified rate for the period beginning on the day after the day on which the person became liable to the penalty and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

1993, c. 44, s. 83; 1997, c. 36, s. 156.

Origin of Goods

Proof of origin

35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form containing the prescribed information and containing or accompanied by the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.

When furnished

(2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.

Who furnishes

(3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished under subsection (1) by the importer or owner thereof.

Regulations

(4) The Governor in Council, on the recommendation of the Minister and the Minister of Finance, may make regulations

(a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized;

(b) specifying information required to be contained in, or to accompany, the prescribed proof of origin form in addition to the prescribed information and specifying any statements or proof required to be contained therein or to accompany that form; and

(c) 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.

Denial or withdrawal of preferential tariff treatment

(5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.

(6) [Repealed, 1997, c. 14, s. 37]

1988, c. 65, s. 69; 1992, c. 28, s. 9; 1993, c. 44, s. 84; 1996, c. 33, s. 30; 1997, c. 14, s. 37.

Abandoned Goods

Abandonment of goods to the Crown

36. (1) The owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada.

Conditions of abandonment

(2) Any person who abandons goods to Her Majesty under subsection (1) is liable for all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.

Unclaimed Goods

Unclaimed goods

37. (1) Goods, other than goods of a prescribed class, that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.

Unclaimed goods in a bonded warehouse

(2) Goods, other than goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff, that have not been removed from a bonded warehouse within such time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.

Extension of prescribed period

(3) The Minister may extend any period of time prescribed pursuant to subsection (1) or (2) in respect of any particular goods.

Deeming provision

(4) A place of safe-keeping referred to in this section shall, for the purposes of this Act, be deemed to be a customs office.

R.S., 1985, c. 1 (2nd Supp.), s. 37; 1993, c. 25, s. 74; 1995, c. 41, s. 12; 1997, c. 36, s. 157.

Risk and storage charges

38. (1) Goods that are deposited in a place of safe-keeping pursuant to section 37 shall be kept there at the risk of the owner and importer thereof, and the owner and importer are jointly and severally liable for such storage charges as may be prescribed and any expenses incurred in moving the goods from the customs office, sufferance warehouse, bonded warehouse or duty free shop to the place of safe-keeping.

No removal until expenses paid

(2) No goods shall be removed by any person other than an officer from a place of safe-keeping referred to in section 37 until the charges and expenses referred to in subsection (1) have been paid.

Unclaimed goods forfeit

39. (1) Goods that have not been removed from a place of safe-keeping referred to in section 37 within such period of time after they were deposited therein as may be prescribed are, at the termination of that period of time, forfeit.

Expenses of disposal

(2) The importer of goods that are forfeit under subsection (1) and the owner thereof at the time of forfeiture are jointly and severally liable for all reasonable expenses incurred by Her Majesty in right of Canada in the disposal of the goods where they are disposed of otherwise than by sale.

Goods of a Prescribed Class

Goods forfeit if not removed

39.1 (1) Goods of a prescribed class that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed are, at the end of that period of time, forfeit.

Goods in bonded warehouse forfeit if not removed

(2) Goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff that have not been removed from a bonded warehouse within such period of time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act are, at the end of that period of time, forfeit.

1993, c. 25, s. 75; 1995, c. 41, s. 13; 1997, c. 36, s. 158.

Records

Importers' records

40. (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person's place of business in Canada or at such other place in Canada as may be designated by the Minister such records in respect of those goods in such manner and for such period of time as may be prescribed and shall, where an officer so requests, make them available to the officer and answer truthfully any questions asked by the officer in respect of the records.

Minister's request

(2) Where, in the opinion of the Minister, a person has not kept records in Canada in accordance with subsection (1), the Minister may request that person to keep records in Canada and to comply with subsection (1) in respect thereof.

Requirement to keep records

(3) Every person who is

(a) granted a licence under section 24,

(b) authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods,

(c) granted a certificate under section 90 of the Customs Tariff, or

(d) granted a licence under section 91 of that Act,

shall keep at that person's place of business or at such other place as may be designated by the Minister such records in respect of such goods in such manner and for such period of time as may be prescribed and shall, where an officer so requests, make them available to the officer and answer truthfully any questions asked by the officer in respect of the records.

Minister's request

(4) Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods.

R.S., 1985, c. 1 (2nd Supp.), s. 40; 1992, c. 28, s. 10; 1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159.

Detention of goods

41. (1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with.

Disposition of detained goods

(2) Goods that are detained under subsection (1) may be deposited in a place of safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.

Audit

42. An officer may at all reasonable times enter any premises or place where records are kept pursuant to section 40 and audit or examine such records.

Verifications

Methods of verification

42.01 An officer, or an officer within a class of officers, designated by the Minister for the purposes of this section, may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed.

1997, c. 36, s. 160.

Verifications under a Free Trade Agreement

Conduct of Verification

Methods of verification

42.1 (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section, or any person, or any person within a class of persons, designated by the Minister to act on behalf of such an officer, may, subject to the prescribed conditions,

(a) conduct a verification of origin of goods for which preferential tariff treatment under a free trade agreement is claimed

(i) by entering any prescribed premises or place at any reasonable time, or

(ii) in the prescribed manner; or

(b) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of

(i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a NAFTA country, or

(ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a NAFTA country.

Withdrawal of preferential tariff treatment

(2) If an exporter or producer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement may be denied or withdrawn from the goods.

1993, c. 44, s. 86; 1995, c. 41, s. 16; 1997, c. 14, s. 38, c. 36, s. 161.

Statement of Origin

Statement of origin

42.2 (1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter or producer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.

Basis of statement

(2) A statement referred to in subsection (1) must include any findings of fact or law on which it was based.

1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 162.

Effective Date of Re-determination of Origin

Definition of "customs administration"

42.3 (1) In this section, "customs administration" has the meaning assigned to that expression by Article 514 of NAFTA or Article E-14 of CCFTA, as the case may be.

Effective date of re-determination or further re-determination

(2) Subject to subsection (4), a re-determination or further re-determination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the re-determination or further re-determination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA is claimed and that are the subject of a verification of origin under this Act is that

(a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and

(b) that tariff classification or value differs from the tariff classification or value applied to those materials by the NAFTA country from which the goods were exported or from Chile, as the case may be.

Limitation

(3) A re-determination or further re-determination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the NAFTA country from which the goods were exported or of Chile, as the case may be, has, before that date,

(a) given an advance ruling under Article 509 of NAFTA or Article E-09 of CCFTA, as the case may be, or given another ruling referred to in paragraph 12 of Article 506 of NAFTA or paragraph 12 of Article E-06 of CCFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or

(b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into the NAFTA country or Chile, as the case may be.

Postponement of effective date

(4) The date on which a re-determination or further re-determination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding ninety days if the importer of the goods that are the subject of the re-determination or further re-determination, or any person who completed and signed a Certificate of Origin for the goods, establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the NAFTA country from which the goods were exported or of Chile, as the case may be.

1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 163.

Denial or Withdrawal of Benefit of Preferential Tariff Treatment under NAFTA or CCFTA

Definition of "identical goods"

42.4 (1) In this section, "identical goods" has the meaning assigned to that expression by Article 514 of NAFTA or Article E-14 of CCFTA, as the case may be.

Denial or withdrawal of entitlement: NAFTA country or Chile

(2) Notwithstanding section 24 of the Customs Tariff, the Minister may, subject to the prescribed conditions, deny or withdraw preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA in respect of goods for which that treatment is claimed if the exporter or producer of the goods has made false representations that identical goods exported or produced by that exporter or producer and for which that treatment was claimed were eligible for that treatment.

1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 164.

42.5 and 42.6 [Repealed, 1997, c. 14, s. 38]

Production of Documents

Production of documents

43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or by registered or certified mail, require any person to provide any records, books, letters, accounts, invoices, statements (financial or otherwise) or other documents or information at a place specified by the Minister and within such reasonable time as may be stipulated in the notice.

Compliance

(2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.

Application of section 232 of the Income Tax Act

(3) The definitions "lawyer" and "solicitor-client privilege" in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.

R.S., 1985, c. 1 (2nd Supp.), s. 43; 2000, c. 30, s. 160.

Advance Rulings

Advance rulings

43.1 (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

(a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement; and

(b) in the case of goods exported from a NAFTA country or from Chile, any other matter concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA or in paragraph 1 of Article E-09 of CCFTA, as the case may be.

Regulations

(2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting

(a) the application of an advance ruling;

(b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;

(c) the authority to request supplementary information in respect of an application for an advance ruling; and

(d) the circumstances in which the issuance of advance rulings may be declined or postponed.

1993, c. 44, s. 87; 1996, c. 33, s. 33; 1997, c. 14, s. 39.

PART III
CALCULATION OF DUTY

Duties Based on Percentage Rates

Valuation for Duty

Ad valorem rates of duty

44. Where duties, other than duties or taxes levied under the Excise Tax Act or the Excise Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

Interpretation

Definitions

45. (1) In this section and sections 46 to 55,

"computed value" «valeur reconstituée»

"computed value" means, in respect of goods, the value of the goods determined in accordance with section 52;

"country of export" «pays d'exportation»

"country of export" means, in respect of goods, the country from which the goods are shipped directly to Canada;

"deductive value" «valeur de référence»

"deductive value" means, in respect of goods, the value of the goods determined in accordance with subsection 51(2);

"goods of the same class or kind" «marchandises de même nature ou de même espèce»

"goods of the same class or kind", in relation to goods being appraised, means imported goods that

(a) are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being appraised, and

(b) for the purposes of

(i) section 51, were produced in any country and exported from any country, and

(ii) section 52, were produced in and exported from the same country as the country in and from which the goods being appraised were produced and exported;

"identical goods" «marchandises identiques»

"identical goods", in relation to goods being appraised, means imported goods that

(a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods,

(b) were produced in the same country as the country in which the goods being appraised were produced, and

(c) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,

but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;

"price paid or payable" «prix payé ou à payer»

"price paid or payable", in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor;

"produce" «produit»

"produce" includes grow, manufacture and mine;

"purchaser in Canada" « acheteur au Canada »

"purchaser in Canada" has the meaning assigned by the regulations;

"similar goods" «marchandises semblables»

"similar goods", in relation to goods being appraised, means imported goods that

(a) closely resemble the goods being appraised in respect of their component materials and characteristics,

(b) are capable of performing the same functions as, and of being commercially interchangeable with, the goods being appraised,

(c) were produced in the same country as the country in which the goods being appraised were produced, and

(d) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,

but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;

"sufficient information" «renseignements suffisants»

"sufficient information", in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment;

"transaction value" «valeur transactionnelle»

"transaction value", in respect of goods, means the value of the goods determined in accordance with subsection 48(4).

Goods deemed to be identical goods or similar goods

(2) For the purposes of this section and sections 46 to 55, where there are no identical goods or similar goods, as the case may be, in relation to goods being appraised but there are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, those goods shall be deemed to be identical goods or similar goods, as the case may be.

Related persons

(3) For the purposes of sections 46 to 55, persons are related to each other if

(a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;

(b) one is an officer or director of the other;

(c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;

(d) they are partners;

(e) one is the employer of the other;

(f) they directly or indirectly control or are controlled by the same person;

(g) one directly or indirectly controls or is controlled by the other;

(h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or

(i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other.

R.S., 1985, c. 1 (2nd Supp.), s. 45; 1995, c. 41, s. 17; 2000, c. 12, s. 96.

Determination of Value for Duty

Determination of value for duty

46. The value for duty of imported goods shall be determined in accordance with sections 47 to 55.

Order of Consideration of Methods of Valuation

Primary basis of appraisal

47. (1) The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48.

Subsidiary bases of appraisal

(2) Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first of the following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised:

(a) the transaction value of identical goods that meets the requirements set out in section 49;

(b) the transaction value of similar goods that meets the requirements set out in section 50;

(c) the deductive value of the goods; and

(d) the computed value of the goods.

Request of importer

(3) Notwithstanding subsection (2), on the written request of the importer of any goods being appraised made prior to the commencement of the appraisal of those goods, the order of consideration of the values referred to in paragraphs (2)(c) and (d) shall be reversed.

Residual basis of appraisal

(4) Where the value for duty of goods is not appraised on the basis of any of the values referred to in paragraphs (2)(a) to (d), the value for duty of those goods shall be appraised under section 53.

Transaction Value of the Goods

Transaction value as primary basis of appraisal

48. (1) Subject to subsections (6) and (7), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined and if

(a) there are no restrictions respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that

(i) are imposed by law,

(ii) limit the geographical area in which the goods may be resold, or

(iii) do not substantially affect the value of the goods;

(b) the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a value cannot be determined;

(c) where any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof is to accrue, directly or indirectly, to the vendor, the price paid or payable for the goods includes the value of that part of the proceeds or such price is adjusted in accordance with subparagraph (5)(a)(v); and

(d) the purchaser and the vendor of the goods are not related to each other at the time the goods are sold for export or, where the purchaser and the vendor are related to each other at that time,

(i) their relationship did not influence the price paid or payable for the goods, or

(ii) the importer of the goods demonstrates that the transaction value of the goods meets the requirement set out in subsection (3).

Procedure in application of paragraph (1)(d)

(2) In the application of paragraph (1)(d), where the purchaser and the vendor of goods being appraised are related to each other at the time the goods are sold for export and the officer who is appraising the value for duty of the goods has grounds to believe that the requirement set out in subparagraph (1)(d)(i) is not met, the officer shall notify the importer of the goods of such grounds and, on the written request of the importer, the notification shall be in writing.

Requirement for accepting transaction value where purchaser and vendor related

(3) For the purposes of subparagraph (1)(d)(ii), the transaction value of goods being appraised shall, taking into consideration any relevant factors including, without limiting the generality of the foregoing, such factors and differences as may be prescribed, closely approximate one of the following values that is in respect of identical goods or similar goods exported at the same or substantially the same time as the goods being appraised and is the value for duty of the goods to which it relates:

(a) the transaction value of identical goods or similar goods in a sale of those goods for export to Canada between a vendor and purchaser who are not related to each other at the time of the sale;

(b) the deductive value of identical goods or similar goods; or

(c) the computed value of identical goods or similar goods.

Determination of transaction value

(4) The transaction value of goods shall be determined by ascertaining the price paid or payable for the goods when the goods are sold for export to Canada and adjusting the price paid or payable in accordance with subsection (5).

Adjustment of price paid or payable

(5) The price paid or payable in the sale of goods for export to Canada shall be adjusted

(a) by adding thereto amounts, to the extent that each such amount is not already included in the price paid or payable for the goods, equal to

(i) commissions and brokerage in respect of the goods incurred by the purchaser thereof, other than fees paid or payable by the purchaser to his agent for the service of representing the purchaser abroad in respect of the sale,

(ii) the packing costs and charges incurred by the purchaser in respect of the goods, including the cost of cartons, cases and other containers and coverings that are treated for customs purposes as being part of the imported goods and all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada,

(iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles:

(A) materials, components, parts and other goods incorporated in the imported goods,

(B) tools, dies, moulds and other goods utilized in the production of the imported goods,

(C) any materials consumed in the production of the imported goods, and

(D) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods,

(iv) royalties and licence fees, including payments for patents, trade-marks and copyrights, in respect of the goods that the purchaser of the goods must pay, directly or indirectly, as a condition of the sale of the goods for export to Canada, exclusive of charges for the right to reproduce the goods in Canada,

(v) the value of any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor, and

(vi) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods to the place within the country of export from which the goods are shipped directly to Canada;

(b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to

(i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods from the place within the country of export from which the goods are shipped directly to Canada, and

(ii) any of the following costs, charges or expenses if the cost, charge or expense is identified separately from the price paid or payable for the goods:

(A) any reasonable cost, charge or expense that is incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after the goods are imported, and

(B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the Customs Tariff, the Excise Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs; and

(c) by disregarding any rebate of, or other decrease in, the price paid or payable for the goods that is effected after the goods are imported.

Effect of absence of sufficient information

(6) Where there is not sufficient information to determine any of the amounts required to be added to the price paid or payable in respect of any goods being appraised, the value for duty of the goods shall not be appraised under this section.

Where information inaccurate

(7) Where an officer who is appraising the value for duty of goods believes on reasonable grounds that the information submitted in support of the transaction value of the goods as determined under subsection (4) is inaccurate, the officer shall determine, in accordance with the prescribed procedure, that the value for duty of the goods shall not be appraised under this section.

R.S., 1985, c. 1 (2nd Supp.), s. 48; 1994, c. 47, s. 71; 1995, c. 41, s. 18.

Transaction Value of Identical Goods

Transaction value of identical goods as value for duty

49. (1) Subject to subsections (2) to (5), where the value for duty of goods is not appraised under section 48, the value for duty of the goods is, if it can be determined, the transaction value of identical goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the identical goods and the identical goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:

(a) to a purchaser at the same or substantially the same trade level as the purchaser of the goods being appraised; and

(b) in the same or substantially the same quantities as the goods being appraised.

Where identical goods sold under different conditions

(2) Where the value for duty of goods being appraised cannot be determined under subsection (1) because identical goods were not sold under the conditions described in paragraphs (1)(a) and (b), there shall be substituted therefor, in the application of subsection (1), identical goods sold under any of the following conditions:

(a) to a purchaser at the same or substantially the same trade level as the purchaser of the goods being appraised but in quantities different from the quantities in which those goods were sold;

(b) to a purchaser at a trade level different from that of the purchaser of the goods being appraised but in the same or substantially the same quantities as the quantities in which those goods were sold; or

(c) to a purchaser at a trade level different from that of the purchaser of the goods being appraised and in quantities different from the quantities in which those goods were sold.

Adjustment of transaction value of identical goods

(3) For the purposes of determining the value for duty of goods being appraised under subsection (1), the transaction value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for

(a) commercially significant differences between the costs, charges and expenses referred to in subparagraph 48(5)(a)(vi) in respect of the identical goods and those costs, charges and expenses in respect of the goods being appraised that are attributable to differences in distances and modes of transport; and

(b) where the transaction value is in respect of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c), differences in the trade levels of the purchasers of the identical goods and the goods being appraised or the quantities in which the identical goods and the goods being appraised were sold or both, as the case may be.

Effect of absence of sufficient information

(4) Where there is not sufficient information to determine any amount referred to in subsection (3) or the adjustment therefor in relation to the transaction value of identical goods, the value for duty of the goods being appraised shall not be appraised on the basis of that transaction value under this section.

Selection of lowest transaction value of identical goods

(5) Where, in relation to goods being appraised, there are two or more transaction values of identical goods that meet all the requirements set out in subsections (1) and (3) or, where there is no such transaction value but there are two or more transaction values of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c) that meet all the requirements set out in this section that are applicable by virtue of subsection (2), the value for duty of the goods being appraised shall be determined on the basis of the lowest such transaction value.

Transaction Value of Similar Goods

Transaction value of similar goods as value for duty

50. (1) Subject to subsections (2) and 49(2) to (5), where the value for duty of goods is not appraised under section 48 or 49, the value for duty of the goods is, if it can be determined, the transaction value of similar goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the similar goods and the similar goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:

(a) to a purchaser at the same or substantially the same trade level as the purchaser of the goods being appraised; and

(b) in the same or substantially the same quantities as the goods being appraised.

Application of section 49

(2) Subsections 49(2) to (5) apply to this section in respect of similar goods and wherever in those subsections the expression "identical goods" is referred to, there shall be substituted therefor the expression "similar goods".

Deductive Value

Deductive value as value for duty

51. (1) Subject to subsections (5) and 47(3), where the value for duty of goods is not appraised under sections 48 to 50, the value for duty of the goods is the deductive value of the goods if it can be determined.

Determination of deductive value

(2) The deductive value of goods being appraised is

(a) where the goods being appraised, identical goods or similar goods are sold in Canada in the condition in which they were imported at the same or substantially the same time as the time of importation of the goods being appraised, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised, identical goods or similar goods are so sold;

(b) where the goods being appraised, identical goods or similar goods are not sold in Canada in the circumstances described in paragraph (a) but are sold in Canada in the condition in which they were imported before the expiration of ninety days after the time of importation of the goods being appraised, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised, identical goods or similar goods are so sold at the earliest date after the time of importation of the goods being appraised; or

(c) where the goods being appraised, identical goods or similar goods are not sold in Canada in the circumstances described in paragraph (a) or (b) but the goods being appraised, after being assembled, packaged or further processed in Canada, are sold in Canada before the expiration of one hundred and eighty days after the time of importation thereof and the importer of the goods being appraised requests that this paragraph be applied in the determination of the value for duty of those goods, the price per unit, determined in accordance with subsection (3) and adjusted in accordance with subsection (4), at which the greatest number of units of the goods being appraised are so sold.

Price per unit

(3) For the purposes of subsection (2), the price per unit, in respect of goods being appraised, identical goods or similar goods, shall be determined by ascertaining the unit price, in respect of sales of the goods at the first trade level after importation thereof to persons who

(a) are not related to the persons from whom they buy the goods at the time the goods are sold to them, and

(b) have not supplied, directly or indirectly, free of charge or at a reduced cost for use in connection with the production and sale for export of the goods any of the goods or services referred to in subparagraph 48(5)(a)(iii),

at which the greatest number of units of the goods is sold where, in the opinion of the Minister or any person authorized by him, a sufficient number of such sales have been made to permit a determination of the price per unit of the goods.

Adjustment of price per unit

(4) For the purposes of subsection (2), the price per unit, in respect of goods being appraised, identical goods or similar goods, shall be adjusted by deducting therefrom an amount equal to the aggregate of

(a) an amount, determined in the manner prescribed, equal to

(i) the amount of commission generally earned on a unit basis, or

(ii) the amount for profit and general expenses, including all costs of marketing the goods, considered together as a whole, that is generally reflected on a unit basis

in connection with sales in Canada of goods of the same class or kind as those goods,

(b) the costs, charges and expenses in respect of the transportation and insurance of the goods within Canada and the costs, charges and expenses associated therewith that are generally incurred in connection with sales in Canada of the goods being appraised, identical goods or similar goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a),

(c) the costs, charges and expenses referred to in subparagraph 48(5)(b)(i), incurred in respect of the goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a),

(d) any duties and taxes referred to in clause 48(5)(b)(ii)(B) in respect of the goods, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph (a), and

(e) where paragraph (2)(c) applies, the amount of the value added to the goods that is attributable to the assembly, packaging or further processing in Canada of the goods.

Rejection of deductive value

(5) Where there is not sufficient information to determine an amount referred to in paragraph (4)(e) in respect of any goods being appraised, the value for duty of the goods shall not be appraised under paragraph (2)(c).

Definition of "time of importation"

(6) In this section, "time of importation" means, in respect of goods, the date on which an officer authorizes, pursuant to this Act, the release of the goods.

Computed Value

Computed value as value for duty

52. (1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined.

Determination of computed value

(2) The computed value of goods being appraised is the aggregate of amounts equal to

(a) subject to subsection (3), the costs, charges and expenses incurred in respect of, or the value of,

(i) materials employed in producing the goods being appraised, and

(ii) the production or other processing of the goods being appraised,

determined in the manner prescribed; and

(b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.

Amounts included

(3) Without limiting the generality of paragraph (2)(a), the costs, charges, expenses and value referred to in that paragraph include:

(a) the costs, charges and expenses referred to in subparagraph 48(5)(a)(ii);

(b) the value of any of the goods and services referred to in subparagraph 48(5)(a)(iii), determined and apportioned to the goods being appraised as referred to in that subparagraph, whether or not such goods and services have been supplied free of charge or at a reduced cost; and

(c) the costs, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches undertaken in Canada that were supplied, directly or indirectly, by the purchaser of the goods being appraised for use in connection with the production and sale for export of those goods, apportioned to the goods being appraised as referred to in subparagraph 48(5)(a)(iii).

Definition of "general expenses"

(4) For the purposes of this section, "general expenses" means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).

Residual Method

Residual basis of appraisal

53. Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of

(a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and

(b) information available in Canada.

General

Goods exported to Canada through another country

54. For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.

Value for duty in Canadian currency

55. The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act.

Informing importer of determination of value

56. The importer of any goods, on his written request, shall be informed in writing of the manner in which the value for duty of the goods was determined.

Duties Based on Specific Quantities or Specific Values

Specific quantities or specific values

57. Where duties are imposed on goods according to a specific quantity or a specific value, such duties shall be deemed to apply in the same proportion to any larger or smaller quantity or value, and to any fractional part of such specific quantity or value.

Marking Determination

Marking determination

57.01 (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01 and shall give notice of the determination to the prescribed persons.

Deemed determination

(2) If an officer does not make a determination under subsection (1) in respect of goods imported from a NAFTA country at or before the time the goods are accounted for under subsection 32(1), (3) or (5), a determination as to whether the goods have been marked in the manner referred to in section 35.01 shall be deemed to have been made in accordance with any representations that have been made in respect of the marking of the goods by the person who accounted for the goods.

1993, c. 44, s. 88; 1997, c. 36, s. 165.

Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods

Application of sections 58 to 70

57.1 For the purposes of sections 58 to 70,

(a) the origin of imported goods is to be determined in accordance with section 16 of the Customs Tariff and the regulations under that section;

(b) the tariff classification of imported goods is to be determined in accordance with section 10 of the Customs Tariff, unless otherwise provided in that Act; and

(c) the value for duty of imported goods is to be determined in accordance with sections 47 to 55 of this Act and section 87 of the Customs Tariff.

1988, c. 65, s. 70; 1997, c. 36, s. 166.

57.2 [Repealed, 1997, c. 36, s. 166]

Determination by officer

58. (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).

Deemed determination

(2) If the origin, tariff classification and value for duty of imported goods are not determined under subsection (1), the origin, tariff classification and value for duty of the goods are deemed to be determined, for the purposes of this Act, to be as declared by the person accounting for the goods in the form prescribed under paragraph 32(1)(a). That determination is deemed to be made at the time the goods are accounted for under subsection 32(1), (3) or (5).

Review of determination

(3) A determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 59 to 61.

R.S., 1985, c. 1 (2nd Supp.), s. 58; 1992, c. 28, s. 11; 1997, c. 36, s. 166.

Re-determination or further re-determination

59. (1) An officer, or any officer within a class of officers, designated by the Minister for the purposes of this section may

(a) re-determine the origin, tariff classification or value for duty of imported goods under section 58 at any time within

(i) four years after the date of the determination, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1, or

(ii) four years after the date of the determination, if the Minister considers it advisable to make the re-determination; and

(b) further re-determine the origin, tariff classification or value for duty of imported goods, within four years after the date of the determination or, if the Minister deems it advisable, within such further time as may be prescribed, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1 that is conducted after the granting of a refund under paragraphs 74(1)(c.1), (c.11), (e), (f) or (g) that is treated by subsection 74(1.1) as a re-determination under paragraph (a) or the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph (a).

Notice requirement

(2) An officer who makes a determination under subsection 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.

Actions required

(3) If a determination is made under subsection 58(1) or a re-determination or further re-determination is made under subsection (1) in respect of goods, such persons who were given notice under subsection (2) as may be prescribed shall, in accordance with the determination, re-determination or further re-determination, as the case may be,

(a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, where a request is made under section 60, pay that amount or give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or

(b) be given a refund of any duties, or a refund of any duties and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33), in excess of the duties owing in respect of the goods.

When amounts payable

(4) Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable within thirty days after the day the person is given notice of the decision under subsection (2), whether or not a request is made under section 60.

Exception for par. (3)(a)

(5) For the purposes of paragraph (3)(a), the amount owing as duties in respect of goods under subsection (3) as a result of a determination made under subsection 58(1) does not include any amount owing as duties in respect of the goods under section 32 or 33.

Review of re-determination or further re-determination

(6) A re-determination or further re-determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 59(1) and sections 60 and 61.

R.S., 1985, c. 1 (2nd Supp.), s. 59; 1997, c. 36, s. 166.

Re-determination and Further Re-determination by Commissioner

Request for re-determination or further re-determination

60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after being given the notice, request a re-determination or further re-determination of origin, tariff classification or value for duty. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.

Request for review

(2) A person who is given an advance ruling under section 43.1, or who is given notice of a marking determination made under subsection 57.01(1), may, within ninety days after the time the person is given the advance ruling or the notice, request a review of the advance ruling or a re-determination of the marking determination.

How request to be made

(3) A request under this section must be made to the Commissioner in the prescribed form and manner, with the prescribed information.

Commissioner's duty on receipt of request

(4) On receipt of a request under this section, the Commissioner shall, without delay,

(a) re-determine or further re-determine the origin, tariff classification or value for duty;

(b) affirm, revise or reverse the advance ruling; or

(c) re-determine the marking determination.

Notice requirement

(5) The Commissioner shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.

R.S., 1985, c. 1 (2nd Supp.), s. 60; 1992, c. 28, s. 12; 1997, c. 36, s. 166; 1999, c. 17, s. 127.

What Commissioner may do

61. (1) The Commissioner may

(a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods

(i) at any time after a re-determination or further re-determination is made under paragraph 60(4)(a), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods,

(ii) at any time, if the person who accounted for the goods under subsection 32(1), (3) or (5) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods, and

(iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;

(b) re-determine or further re-determine the marking determination of imported goods

(i) within four years after the date the determination was made under section 57.01, if the Minister considers it advisable to make the re-determination,

(ii) at any time, if the person who is given notice of a marking determination under section 57.01 fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,

(iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and

(iv) at any time after a re-determination is made under paragraph 60(4)(c), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada; and

(c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the "subsequent goods"), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the Commissioner under subparagraph (a)(i),

(i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or

(ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.

Notice requirement

(2) If the Commissioner makes a re-determination or further re-determination under this section, the Commissioner shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.

R.S., 1985, c. 1 (2nd Supp.), s. 61; 1992, c. 28, s. 13; 1993, c. 44, s. 92; 1997, c. 36, s. 166; 1999, c. 17, s. 127.

No review

62. A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.

R.S., 1985, c. 1 (2nd Supp.), s. 62; 1992, c. 28, s. 14; 1993, c. 44, s. 93; 1997, c. 36, s. 166.

63. and 64. [Repealed, 1997, c. 36, s. 166]

Payment or refund

65. (1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,

(a) pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or

(b) be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.

When amount owing or refund payable

(2) Any amount owing by or to a person under subsection (1) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable within thirty days after the day the person is given notice of the decision, whether or not an appeal is taken under section 67.

(3) [Repealed, 1997, c. 36, s. 167]

R.S., 1985, c. 1 (2nd Supp.), s. 65; 1992, c. 28, s. 16; 1993, c. 44, s. 96(E); 1997, c. 36, s. 167.

Refund to person other than payer

65.1 (1) If a person (in this subsection referred to as the "applicant") to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.

Effect of refund

(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.

1992, c. 28, s. 17; 1997, c. 36, s. 168.

Interest on payments

66. (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) exceeds the amount of duties, if any, owing under that paragraph as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.

Interest where security given

(2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.

Interest on refunds

(3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

R.S., 1985, c. 1 (2nd Supp.), s. 66; 1992, c. 28, s. 18; 1997, c. 36, s. 168.

Appeals and References

Appeal to the Canadian International Trade Tribunal

67. (1) A person aggrieved by a decision of the Commissioner made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the Commissioner and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.

Publication of notice of appeal

(2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Secretary of the Canadian International Trade Tribunal may be heard on the appeal.

Judicial review

(3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.

R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 169; 1999, c. 17, s. 127.

Appeal to Federal Court

68. (1) Any of the parties to an appeal under section 67, namely,

(a) the person who appealed,

(b) the Commissioner, or

(c) any person who entered an appearance in accordance with subsection 67(2),

may, within ninety days after the date a decision is made under section 67, appeal therefrom to the Federal Court of Appeal on any question of law.

Disposition of appeal

(2) The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing.

R.S., 1985, c. 1 (2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52; 1995, c. 41, s. 20; 1999, c. 17, s. 127.

Refund pending appeal

69. (1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given.

Interest

(2) Where a refund is given under subsection (1), the person who is given the refund shall,

(a) if a re-determination or further re-determination is made by the Commissioner under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or

(b) if a re-determination or further re-determination is made by the Commissioner under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing.

R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F); 1992, c. 28, s. 19; 1997, c. 36, s. 170; 1999, c. 17, s. 127.

References to Canadian International Trade Tribunal

70. (1) The Commissioner may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods.

Idem

(2) Sections 67 and 68 apply in respect of a reference made pursuant to this section as if the reference were an appeal taken pursuant to section 67.

R.S., 1985, c. 1 (2nd Supp.), s. 70, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 171; 1999, c. 17, s. 127.

Special Provisions

Special provisions

71. (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:

(a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and

(b) in sections 67 and 68, the expression "court" is deemed to be substituted for the expression "Canadian International Trade Tribunal" and the expression "clerk of the court" is deemed to be substituted for the expression "Secretary of the Canadian International Trade Tribunal".

Definitions

(2) In this section,

"clerk of the court" «greffier du tribunal»

"clerk of the court" means the clerk of the Supreme Court, Superior Court of Justice in and for the Province of Ontario, Superior Court, Court of Queen's Bench or county or district court, as the case may be;

"court" « tribunal »

"court" means

(a) in the Province of Ontario, the Superior Court of Justice,

(b) in the Province of Quebec, the Superior Court,

(c) in the Provinces of Nova Scotia and British Columbia, the Yukon Territory and the Northwest Territories, the Supreme Court,

(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen's Bench,

(e) [Repealed, 1992, c. 51, s. 44]

(f) in the Provinces of Prince Edward Island and Newfoundland, the Trial Division of the Supreme Court, and

(g) in Nunavut, the Nunavut Court of Justice.

R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52; 1990, c. 16, s. 8, c. 17, s. 16; 1992, c. 1, s. 61, c. 51, s. 44; 1997, c. 36, s. 172; 1998, c. 30, ss. 12, 14; 1999, c. 3, s. 59.

Limitation relating to security

72. No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act.

R.S., 1985, c. 1 (2nd Supp.), s. 72, c. 41 (3rd Supp.), s. 121; 1988, c. 65, s. 71; 1993, c. 44, s. 97; 1996, c. 33, s. 35; 1997, c. 14, s. 42, c. 36, s. 173.

Limitation -- heading No. 98.26 of List of Tariff Provisions

72.1 Notwithstanding subsection 59(1) and sections 60 and 61, no re-determination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to

(a) change the classification of the goods to another tariff item under that heading; or

(b) change the classification of all those goods accounted for under the same accounting document to tariff items in Chapters 1 to 97 of that List.

1990, c. 36, s. 1; 1997, c. 36, s. 173.

72.2 [Repealed, 1997, c. 36, s. 173]

PART IV
ABATEMENTS AND REFUNDS

Abatement

73. Subject to section 75 and any regulations made under section 81, the Minister may grant an abatement of the whole or part of the duties on imported goods where the goods have suffered

(a) damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release; or

(b) a loss in volume or weight arising from natural causes while in a bonded warehouse.

Refund

74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if

(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release;

(b) the quantity released is less than the quantity in respect of which duties were paid;

(c) they are of a quality inferior to that in respect of which duties were paid;

(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for preferential tariff treatment under CIFTA was made in respect of those goods at the time they are accounted for under subsection 32(1), (3) or (5);

(c.2) [Repealed, 1997, c. 14, s. 43]

(d) the calculation of duties owing was based on a clerical, typographical or similar error;

(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;

(f) the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance 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, before any other use is made of the goods in Canada; or

(g) the duties were overpaid or paid in error for any reason that may be prescribed.

Refund treated as re-determination

(1.1) The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).

Duties

(1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Tax Act, the Excise Act or the Special Import Measures Act.

Claims for refund

(2) No refund shall be granted under any of paragraphs (1)(a) to (c) and (d) in respect of a claim unless written notice of the claim and the reason for it is given to an officer within the prescribed time.

Idem

(3) No refund shall be granted under subsection (1) in respect of a claim unless

(a) the person making the claim affords an officer reasonable opportunity to examine the goods in respect of which the claim is made or otherwise verify the reason for the claim; and

(b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the prescribed information within

(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f) or (g), four years after the goods were accounted for under subsection 32(1), (3) or (5), and

(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.

Effect of denial of refund

(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a) if

(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not eligible for preferential tariff treatment under a free trade agreement; or

(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied because the origin, tariff classification or value for duty of the goods as claimed in the application is incorrect.

(4.1) [Repealed, 1997, c. 14, s. 43]

Effect of denial of refund

(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.

(6) [Repealed, 1997, c. 36, s. 175]

R.S., 1985, c. 1 (2nd Supp.), s. 74; 1988, c. 65, s. 72; 1993, c. 44, s. 98; 1996, c. 33, s. 36; 1997, c. 14, s. 43, c. 36, s. 175; 1999, c. 31, s. 71(F).

74.1 [Repealed, 1997, c. 36, s. 176]

Amount of abatement or refund

75. (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.

Alternative rule for case of deficiency

(2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.

Refunds for defective goods

76. (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

Subsections 74(2) and (3) and 75(1) apply

(2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.

77. [Repealed, 1997, c. 36, s. 177]

Merchantable scrap, waste or by-products

78. In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.

R.S., 1985, c. 1 (2nd Supp.), s. 78; 1992, c. 1, s. 144(F).

Sum in lieu of refund or abatement

79. Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.

Certain duties not included

79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.

1990, c. 45, s. 20.

Interest on refunds

80. (1) Any person who is granted a refund of duties (other than amounts in respect of duty levied under the Special Import Measures Act) under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

Idem

(2) Any person who is granted a refund under section 74, 76 or 79 of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the refund, interest on the refund at the prescribed rate in respect of each month or fraction of a month in the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

R.S., 1985, c. 1 (2nd Supp.), s. 80; 1992, c. 28, s. 20; 1997, c. 36, s. 178.

Interest on past refunds

80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.

1990, c. 36, s. 3; 1992, c. 28, s. 21; 1997, c. 36, s. 179.

Excess to be repaid

80.2 (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

Excess to be repaid -- paragraph 74(1)(f)

(2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed or are subsequently used in a manner that fails to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff, the person who was granted the refund or abatement

(a) shall, within ninety days after the failure to comply, report the failure to an officer at a customs office; and

(b) is, from the day of the failure to comply, liable to repay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

1997, c. 36, s. 180.

Regulations

81. The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.

82. to 87. [Repealed, 1995, c. 41, s. 22]

88. to 94. [Repealed, 1997, c. 36, s. 181]

PART V
EXPORTATION

Report

95. (1) Subject to paragraph (2)(a), all goods that are exported shall be reported at such time and place and in such manner as may be prescribed.

Regulations

(2) The Governor in Council may prescribe

(a) the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted; and

(b) the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required.

Obligation to answer questions and present goods

(3) Every person reporting goods under subsection (1) shall

(a) answer truthfully any question asked by an officer with respect to the goods; and

(b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.

Written report

(4) Where goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.

Statistics

95.1 (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, 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.

Prescribed form

(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

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. 77.

Failure to export

96. Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.

Security

97. In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.

97.01 [Repealed, 1997, c. 14, s. 44]

Certificate of Origin of goods exported to a free trade partner

97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing in the prescribed form and containing the prescribed information that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

Provision of copy of Certificate of Origin

(2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) shall, at the request of an officer, provide the officer with a copy of the certificate.

Notification of correct information

(3) A person who has completed and signed a certificate in accordance with subsection (1) and who has reason to believe that it contains incorrect information shall immediately notify all persons to whom the certificate was given of the correct information.

1988, c. 65, s. 78; 1997, c. 14, s. 44.

97.11 [Repealed, 1997, c. 14, s. 44]

Exporters' or producers' records

97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1), shall keep at the place of business in Canada of that person or at any other place in Canada that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer so requests, make them available to the officer and answer truthfully any questions asked by the officer in respect of the records.

Idem

(2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1).

1988, c. 65, s. 78; 1993, c. 44, s. 104; 1996, c. 33, s. 38; 1997, c. 14, s. 45.

PART VI
ENFORCEMENT

Powers of Officers

Search of the person

98. (1) An officer may search

(a) any person who has arrived in Canada, within a reasonable time after his arrival in Canada,

(b) any person who is about to leave Canada, at any time prior to his departure, or

(c) any person who has had access to an area designated for use by persons about to leave Canada and who leaves the area but does not leave Canada, within a reasonable time after he leaves the area,

if the officer suspects on reasonable grounds that the person has secreted on or about his person anything in respect of which this Act has been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

Person taken before senior officer

(2) An officer who is about to search a person under this section shall, on the request of that person, forthwith take him before the senior officer at the place where the search is to take place.

Idem

(3) A senior officer before whom a person is taken pursuant to subsection (2) shall, if he sees no reasonable grounds for the search, discharge the person or, if he believes otherwise, direct that the person be searched.

Search by same sex

(4) No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place at which the search is to take place, an officer may authorize any suitable person of the same sex to perform the search.

Examination of goods

99. (1) An officer may

(a) at any time up to the time of release, examine any goods that have been imported and open or cause to be opened any package or container of imported goods and take samples of imported goods in reasonable amounts;

(b) at any time up to the time of release, examine any mail that has been imported and, subject to this section, open or cause to be opened any such mail that he suspects on reasonable grounds contains any goods referred to in the Customs Tariff, or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;

(c) at any time up to the time of exportation, examine any goods that have been reported under section 95 and open or cause to be opened any package or container of such goods and take samples of such goods in reasonable amounts;

(d) where the officer suspects on reasonable grounds that an error has been made in the tariff classification, value for duty or quantity of any goods accounted for under section 32, or where a refund or drawback is requested in respect of any goods under this Act or pursuant to the Customs Tariff, examine the goods and take samples thereof in reasonable amounts;

(d.1) where the officer suspects on reasonable grounds that an error has been made with respect to the origin claimed or determined for any goods accounted for under section 32, examine the goods and take samples thereof in reasonable amounts;

(e) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any goods, examine the goods and open or cause to be opened any package or container thereof; or

(f) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any conveyance or any goods thereon, stop, board and search the conveyance, examine any goods thereon and open or cause to be opened any package or container thereof and direct that the conveyance be moved to a customs office or other suitable place for any such search, examination or opening.

Exception for mail

(2) An officer may not open or cause to be opened any imported mail that weighs thirty grams or less unless the person to whom it is addressed consents or the person who sent it has completed and attached to the mail a label in accordance with article 116 of the Detailed Regulations of the Universal Postal Convention.

Idem

(3) An officer may cause imported mail that weighs thirty grams or less to be opened in his presence by the person to whom it is addressed or a person authorized by that person.

Samples

(4) Samples taken pursuant to subsection (1) shall be disposed of in such manner as the Minister may direct.

R.S., 1985, c. 1 (2nd Supp.), s. 99; 1988, c. 65, s. 79.

Officer stationed on board conveyance

100. (1) An officer may be stationed on board any conveyance that has arrived in Canada from a place outside Canada for the purpose of doing anything he is required or authorized to do in the administration or enforcement of this or any other Act of Parliament.

Carriage, accommodation and food provided

(2) An officer stationed on board a conveyance pursuant to subsection (1) shall be carried free of charge, and the person in charge of the conveyance shall ensure that the officer is provided with suitable accommodation and food.

Detention of controlled goods

101. Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.

Disposition of goods illegally imported

102. (1) Goods that have been imported in contravention of this or any other Act of Parliament, or any regulation made thereunder, and that have been detained under section 101 shall be disposed of in accordance with that Act or regulation, but, where there is no provision in that Act or regulation for the disposition of such goods, the importer may abandon the goods to Her Majesty in right of Canada in accordance with section 36 or export them.

Idem

(2) Goods referred to in subsection (1) that are not disposed of, abandoned or exported in accordance with that subsection within such period of time as may be prescribed, may be deposited in a place of safe-keeping referred to in section 37 and, if they are so deposited, sections 37 to 39 apply in respect of the goods as if they had been deposited therein pursuant to section 37.

Duties removed

(3) Goods are, from the time they are disposed of or exported under subsection (1), no longer charged with duties levied thereon.

Custody of goods subject to seizure but not seized

103. (1) An officer may, instead of seizing any goods or conveyances that he is authorized by or pursuant to this Act to seize, leave them in the custody of the person from whom he would otherwise have seized them or any other person satisfactory to the officer.

Notice

(2) Where an officer leaves goods or a conveyance in the custody of any person pursuant to subsection (1), the officer shall give notice to the person from whom he would otherwise have seized them that he is doing so, and the goods or conveyance shall, for the purposes of this Act, be deemed to have been seized on the day the notice is given.

Conditions of custody

(3) Every person who has the custody of goods or a conveyance pursuant to subsection (1) shall hold them in safe-keeping, without charge to Her Majesty, until their forfeiture is final or a final decision is taken as to whether or not they are forfeit, and shall make them available to an officer on request, and shall not dispose of them in any manner or remove them from Canada, while he has custody of them pursuant to subsection (1), unless he is authorized to do so by an officer.

When officer to take custody

(4) An officer may at any time take custody of goods or a conveyance left in the custody of any person pursuant to subsection (1) and shall, where the forfeiture of the goods or conveyance is final, take custody thereof.

Power to call in aid

104. An officer may call on other persons to assist him in exercising any power of search, seizure or detention that he is authorized under this Act to exercise, and any person so called on is authorized to exercise any such power.

Carrying out agreements

105. Where the Government of Canada has entered into an agreement with the government of another country pursuant to which powers, duties or functions relating to the importation of goods into Canada may be exercised or performed in that other country and powers, duties or functions relating to the importation of goods into that other country may be exercised or performed in Canada, any officer or peace officer designated for the purpose by the Minister may exercise in Canada any powers of inspection, examination, search or detention on behalf of that other country that are specified in the agreement.

Limitation of Actions or Proceedings

Limitation of action against officer or person assisting

106. (1) No action or judicial proceeding shall be commenced against an officer for anything done in the performance of his duties under this or any other Act of Parliament or a person called on to assist an officer in the performance of such duties more than three months after the time when the cause of action or the subject-matter of the proceeding arose.

Limitation of action to recover goods

(2) No action or judicial proceeding shall be commenced against the Crown, an officer or any person in possession of goods under the authority of an officer for the recovery of anything seized, detained or held in custody or safe-keeping under this Act more than three months after the later of

(a) the time when the cause of action or the subject-matter of the proceeding arose, and

(b) the final determination of the outcome of any action or proceeding taken under this Act in respect of the thing seized, detained or held in custody or safe-keeping.

Stay of action or judicial proceeding

(3) Where, in any action or judicial proceeding taken otherwise than under this Act, substantially the same facts are at issue as those that are at issue in an action or proceeding under this Act, the Minister may file a stay of proceedings with the body before whom that action or judicial proceeding is taken, and thereupon the proceedings before that body are stayed pending final determination of the outcome of the action or proceeding under this Act.

Disclosure of Information

Communication of information

107. (1) Except as authorized by section 108, no official or authorized person shall

(a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff or by an authorized person for the purpose of carrying out an agreement made under subsection 147.1(3);

(b) knowingly allow any person to inspect or to have access to any book, record, writing or other document obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff or by an authorized person for the purpose of carrying out an agreement made under subsection 147.1(3); or

(c) knowingly use, other than in the course of the duties of the official or authorized person in connection with the administration or enforcement of this Act or the Customs Tariff, any information obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff or by an authorized person for the purpose of carrying out an agreement made under subsection 147.1(3).

Definitions

(2) In subsection (1),

"authorized person" « personne autorisée »

"authorized person" means any person engaged or employed, or formerly engaged or employed,

(a) by or on behalf of Her Majesty,

(b) as, by or on behalf of an agent of Her Majesty, or

(c) as, by or on behalf of an agent of an agent of Her Majesty

to assist in carrying out the purposes and provisions of this Act or the Customs Tariff or an agreement made under subsection 147.1(3);

"official" « fonctionnaire »

"official" means any person employed in or occupying a position of responsibility in the service of Her Majesty, or any person formerly so employed or formerly occupying such a position.

R.S., 1985, c. 1 (2nd Supp.), s. 107; 1992, c. 28, s. 25; 1995, c. 41, s. 27.

Exception

108. (1) An officer may communicate or allow to be communicated information obtained under this Act or the Customs Tariff, or allow inspection of or access to any book, record, writing or other document obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff, to or by

(a) any officer or any person employed by the Canada Customs and Revenue Agency;

(b) any person, or any person within a class of persons, that the Minister may authorize, subject to such conditions as the Minister may specify; or

(c) any person otherwise legally entitled thereto.

Exception

(2) An officer may, on the order or subpoena of a court of record,

(a) give evidence relating to information obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff; or

(b) produce any book, record, writing or other document obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff.

Exception

(3) An officer may show any book, record, writing or other document obtained for the purposes of this Act or the Customs Tariff, or permit a copy thereof to be given, to the person by or on behalf of whom the book, record, writing or other document was provided, or to any person authorized to transact business under this Act or the Customs Tariff as that person's agent, at the request of any such person and on receipt of such fee, if any, as is prescribed.

Regulations

(4) The Governor in Council may make regulations prescribing the circumstances in which fees may be charged for providing information, allowing inspection of or access to documents or making or certifying copies thereof pursuant to this section and the amount of any such fees.

R.S., 1985, c. 1 (2nd Supp.), s. 108, c. 1 (4th Supp.), s. 21; 1995, c. 41, s. 28; 1999, c. 17, s. 124.

Inquiries

Inquiry

109. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person to make an inquiry into any matter specified by the Minister.

Powers of person authorized

(2) A person authorized pursuant to subsection (1) has all of the powers of a person appointed as a commissioner under Part I of the Inquiries Act.

Travel and living expenses

(3) Reasonable travel and living expenses shall be paid to any person summoned by a person authorized under subsection (1) at the time of the service of the summons.

Penalties and Interest

Failure to comply with regulation or term of licence

109.1 Every person who fails to comply

(a) with the terms and conditions on which a licence was issued under section 24 of this Act or section 91 of the Customs Tariff, or

(b) with a regulation made under section 30 or 40 of this Act or any of paragraphs 99(f) to (i) or section 100 of the Customs Tariff,

is liable to a penalty of not less than one thousand dollars and not more than twenty-five thousand dollars, as the Minister may direct.

1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 182.

Definition of "duties payable"

109.11 (1) In this section, "duties payable" means duties that have not been paid but does not include, for the purposes of calculating a penalty under subsection (2) or (3) in respect of a failure to comply with subsection 118(1) or (2), 121(1) or 122(1) of the Customs Tariff, an amount in respect of duty levied under the Special Import Measures Act.

Contravention relating to release

(2) Every person who fails to comply with section 31, 32.2 or 80.2 of this Act or subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff is liable to a penalty equal to the total of

(a) an amount equal to 5% of the duties payable, and

(b) an amount equal to the product obtained when 1% of the duties payable that were unpaid when the amount was required to be paid, is multiplied by the number of complete months, not exceeding 12, from the day on which the amount was required to be paid to the day on which the amount was paid.

Repeated failures

(3) Every person who fails to comply with section 31, 32.2 or 80.2 of this Act or subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff and by whom, at the time of failure, a penalty was payable under this subsection or subsection (2) in respect of a failure to comply in any of the three preceding years is liable to a penalty equal to the total of

(a) an amount equal to 10% of the duties payable, and

(b) an amount equal to the product obtained when 2% of the duties payable that were unpaid when the amount was required to be paid, is multiplied by the number of complete months, not exceeding 20, from the day on which the amount was required to be paid to the day on which the amount was paid.

1995, c. 41, s. 29; 1997, c. 36, s. 183.

Definition of "designated goods"

109.2 (1) In this section, "designated goods" includes firearms, weapons, ammunition and any other goods classified under Chapter 93 of the List of Tariff Provisions set out in the schedule to the Customs Tariff or under tariff item No. 9898.00.00 of that List.

Contravention relating to tobacco products and designated goods

(2) Every person who

(a) removes tobacco products or designated goods or causes tobacco products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the Customs Tariff or the regulations made under those Acts, or

(b) sells or uses tobacco products or designated goods designated as ships' stores in contravention of this Act or the Customs Tariff or the regulations made under those Acts,

is liable to a penalty equal to double the total of the duties that would be payable on like tobacco products or designated goods released in like condition at the rates of duties applicable to like tobacco products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct.

1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 184.

Assessment

109.3 (1) A penalty to which a person is liable under section 109.1, 109.11 or 109.2 may be assessed by an officer and, where such an assessment is made, an officer shall serve on the person a written notice of that assessment by sending or delivering it to the person.

Limitation on assessment

(2) A person shall not be assessed penalties under both subsections 109.11(2) and (3), under both sections 109.1 and 109.2 or under both sections 109.11 and 109.2 in respect of the same contravention of this Act or the Customs Tariff or the regulations made under those Acts.

Penalty in addition to other sanction

(3) An assessment under subsection (1) may be made in addition to a seizure under this Act or the service of a notice under section 124 in respect of the same contravention of this Act or the regulations.

1993, c. 25, s. 80; 1995, c. 41, s. 30.

When penalty becomes payable

109.4 A penalty assessed against a person under section 109.3 shall become payable on the day the notice of assessment of the penalty is served on the person.

1993, c. 25, s. 80.

Interest on penalties

109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall, unless a request for a decision of the Minister is made under subsection 129(1) in respect of the assessment, pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty, except that interest shall not be payable on the penalty if the penalty is paid in full within thirty days after the day the notice was served on the person.

1993, c. 25, s. 80.

Seizures

Seizure of goods or conveyances

110. (1) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of goods, seize as forfeit

(a) the goods; or

(b) any conveyance that the officer believes on reasonable grounds was made use of in respect of the goods, whether at or after the time of the contravention.

Seizure of conveyances

(2) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of a conveyance or in respect of persons transported by a conveyance, seize as forfeit the conveyance.

Seizure of evidence

(3) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened, seize anything that he believes on reasonable grounds will afford evidence in respect of the contravention.

Notice of seizure

(4) An officer who seizes goods or a conveyance as forfeit under subsection (1) or (2) shall take such measures as are reasonable in the circumstances to give notice of the seizure to any person who the officer believes on reasonable grounds is entitled to make an application under section 138 in respect of the goods or conveyance.

Information for search warrant

111. (1) A justice of the peace who is satisfied by information on oath in the form set out as Form 1 in Part XXVIII of the Criminal Code, varied to suit the case, that there are reasonable grounds to believe that there will be found in a building, receptacle or place

(a) any goods or conveyance in respect of which this Act or the regulations have been contravened or are suspected of having been contravened,

(b) any conveyance that has been made use of in respect of such goods, whether at or after the time of the contravention, or

(c) anything that there are reasonable grounds to believe will afford evidence in respect of a contravention of this Act or the regulations,

may at any time issue a warrant under his hand authorizing an officer to search the building, receptacle or place for any such thing and to seize it.

Execution in another territorial jurisdiction

(2) A justice of the peace may, where a building, receptacle or place referred to in subsection (1) is in a territorial division other than that in which the justice of the peace has jurisdiction, issue his warrant in a form similar to the form referred to in subsection (1), modified according to the circumstances, and the warrant may be executed in the other territorial division after it has been endorsed, in the manner set out in Form 28 of Part XXVIII of the Criminal Code, by a justice of the peace having jurisdiction in that territorial division.

Seizure of things not specified

(3) An officer who executes a warrant issued under subsection (1) may seize, in addition to the things mentioned in the warrant,

(a) any goods or conveyance in respect of which the officer believes on reasonable grounds that this Act or the regulations have been contravened;

(b) any conveyance that the officer believes on reasonable grounds was made use of in respect of such goods, whether at or after the time of the contravention; or

(c) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention of this Act or the regulations.

Execution of search warrant

(4) A warrant issued under subsection (1) shall be executed by day, unless the justice of the peace, by the warrant, authorizes execution of it by night.

Form of search warrant

(5) A warrant issued under subsection (1) may be in the form set out as Form 5 in Part XXVIII of the Criminal Code, varied to suit the case.

Where warrant not necessary

(6) An officer may exercise any of the powers referred to in subsection (1) without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant.

Exigent circumstances

(7) For the purposes of subsection (6), exigent circumstances include circumstances in which the delay necessary to obtain a warrant under subsection (1) would result in danger to human life or safety or the loss or destruction of anything liable to seizure.

R.S., 1985, c. 1 (2nd Supp.), s. 111; 1992, c. 1, s. 143(E).

Powers of entry

112. For the purpose of exercising his authority under section 111, an officer may, with such assistance as he deems necessary, break open any door, window, lock, fastener, floor, wall, ceiling, compartment, plumbing fixture, box, container or any other thing.

Limitation for seizures and ascertained forfeitures

113. No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notice is sent.

Custody of things seized

114. (1) Anything that is seized under this Act shall forthwith be placed in the custody of an officer.

Report where evidence seized

(2) Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the Commissioner.

Return of evidence

(3) Anything that is seized under this Act as evidence alone shall be returned forthwith on completion of all proceedings in which the thing seized may be required.

R.S., 1985, c. 1 (2nd Supp.), s. 114; 1999, c. 17, s. 127.

Copies of records, books or documents

115. (1) Where any record, book or document is examined or seized under this Act, the Minister, or the officer by whom the record, book or document is examined or seized, may make or cause to be made one or more copies thereof, and a copy of any such record, book or document purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original record, book or document would have if it had been proved in the ordinary way.

Detention of records seized

(2) No records, books or documents that have been seized as evidence under this Act shall be detained for a period of more than three months after the time of seizure, unless, before the expiration of that period,

(a) the person from whom they were seized agrees to their further detention for a specified period of time;

(b) a justice of the peace is satisfied on application that, having regard to the circumstances, their further detention for a specified period of time is warranted and he so orders; or

(c) judicial proceedings are instituted in which the things seized may be required.

Goods stopped or taken by peace officer

116. Where a peace officer detains or seizes anything that he suspects is subject to seizure under this Act, he shall forthwith notify an officer thereof and describe the thing detained or seized to the officer.

Return of Goods Seized

Return of goods seized

117. An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of

(a) an amount of money of a value equal to

(i) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

(A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

(B) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case, or

(ii) such lesser amount as the Minister may direct; or

(b) where the Minister so authorizes, security satisfactory to the Minister.

R.S., 1985, c. 1 (2nd Supp.), s. 117; 1995, c. 41, s. 31; 1997, c. 36, s. 185.

Return of conveyance seized

118. An officer may, subject to this or any other Act of Parliament, return any conveyance that has been seized under this Act to the person from whom it was seized or to any person authorized by the person from whom it was seized on receipt of

(a) an amount of money of a value equal to

(i) the value of the conveyance at the time of seizure, as determined by the Minister, or

(ii) such lesser amount as the Minister may direct; or

(b) where the Minister so authorizes, security satisfactory to the Minister.

Return of animals or perishable goods seized

119. (1) An officer shall, subject to this or any other Act of Parliament, return any animals or perishable goods that have been seized under this Act and have not been sold under subsection (2) to the person from whom they were seized or to any person authorized by the person from whom they were seized at the request of such person and on receipt of

(a) an amount of money of a value equal to

(i) the aggregate of the value for duty of the animals or perishable goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,

(A) at the time of seizure, if the animals or perishable goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

(B) at the time the animals or perishable goods were accounted for under subsection 32(1), (2) or (5), in any other case, or

(ii) such lesser amount as the Minister may direct; or

(b) where the Minister so authorizes, security satisfactory to the Minister.

Sale of seized goods

(2) An officer may sell any animals or perishable goods that have been seized under this Act, in order to avoid the expense of keeping them or to avoid their deterioration, at any time after giving the person from whom they were seized or the owner thereof a reasonable opportunity to obtain the animals or perishable goods under subsection (1), and the proceeds of the sale shall be held as forfeit in lieu of the thing sold.

R.S., 1985, c. 1 (2nd Supp.), s. 119; 1995, c. 41, s. 32; 1997, c. 36, s. 186.

Dealing with goods seized

119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.

Proceeds of sale

(2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.

Payment of compensation

(3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid

(a) where the goods were sold, the proceeds from the sale; and

(b) in any other case, the value of the goods.

1994, c. 37, s. 9.

Value substituted for value for duty

120. For the purpose of calculating the amount of money referred to in paragraph 117(a) or 119(1)(a), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure, as determined by the Minister, may be substituted for the value for duty thereof.

Goods no longer forfeit

121. Goods or conveyances in respect of which money or security is received under section 117, 118 or 119 shall cease to be forfeit from the time the money or security is received and the money or security shall be held as forfeit in lieu thereof.

Forfeitures

General

Forfeitures accrue automatically from time of contravention

122. Subject to the reviews and appeals established by this Act, any goods or conveyances that are seized as forfeit under this Act within the time period set out in section 113 are forfeit

(a) from the time of the contravention of this Act or the regulations in respect of which the goods or conveyances were seized, or

(b) in the case of a conveyance made use of in respect of goods in respect of which this Act or the regulations have been contravened, from the time of such use,

and no act or proceeding subsequent to the contravention or use is necessary to effect the forfeiture of such goods or conveyances.

Review of forfeiture

123. The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu thereof is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 129.

Ascertained Forfeiture

Ascertained forfeitures

124. (1) Where an officer believes on reasonable grounds that a person has contravened any of the provisions of this Act or the regulations in respect of any goods or conveyance, the officer may, if the goods or conveyance is not found or if the seizure thereof would be impractical, serve a written notice on that person demanding payment of

(a) an amount of money determined under subsection (2) or (3), as the case may be; or

(b) such lesser amount as the Minister may direct.

Determination of amount of payment in respect of goods

(2) For the purpose of paragraph (1)(a), an officer may demand payment in respect of goods of an amount of money of a value equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

(a) at the time the notice is served, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or

(b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case.

Determination of amount of payment in respect of conveyances

(3) For the purpose of paragraph (1)(a), an officer may demand payment in respect of a conveyance of an amount of money of a value equal to the value of the conveyance at the time the notice is served, as determined by the Minister.

Value substituted for value for duty

(4) For the purpose of calculating the amount of money referred to in subsection (2), where the value for duty of goods cannot be ascertained, the value of the goods at the time the notice is served under subsection (1), as determined by the Minister, may be substituted for the value for duty thereof.

Service of notice

(5) Service of the notice referred to in subsection (1) is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.

R.S., 1985, c. 1 (2nd Supp.), s. 124; 1995, c. 41, s. 33; 1997, c. 36, s. 187.

Seizure cancels notice

125. The seizure under this Act of anything in respect of which a notice is served under section 124, except as evidence alone, constitutes a cancellation of the notice where the notice and the seizure are in respect of the same contravention.

Limitation respecting seizure

126. Nothing in respect of which a notice is served under section 124 is, from the time the amount demanded in the notice is paid or from the time a decision of the Minister under section 131 is requested in respect of the amount demanded, subject to seizure under this Act in respect of the same contravention except as evidence alone.

Review of Seizure, Ascertained Forfeiture or Penalty Assessment

No review or appeal

126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies, or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff.

1995, c. 41, s. 34; 1997, c. 36, s. 188.

Review of ascertained forfeiture or penalty assessment

127. The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 129.

R.S., 1985, c. 1 (2nd Supp.), s. 127; 1993, c. 25, s. 81.

Report to Commissioner

128. Where goods or a conveyance has been seized under this Act, or a notice has been served under section 109.3 or 124, the officer who seized the goods or conveyance or served the notice or caused it to be served shall forthwith report the circumstances of the case to the Commissioner.

R.S., 1985, c. 1 (2nd Supp.), s. 128; 1993, c. 25, s. 81; 1999, c. 17, s. 127.

Request for Minister's decision

129. (1) Any person

(a) from whom goods or a conveyance is seized under this Act,

(b) who owns goods or a conveyance that is seized under this Act,

(c) from whom money or security is received pursuant to section 117, 118 or 119 in respect of goods or a conveyance seized under this Act, or

(d) on whom a notice is served under section 109.3 or 124

may, within thirty days after the date of the seizure or the service of the notice under section 109.3 or 124, request a decision of the Minister under section 131 by giving notice in writing to the officer who seized the goods or conveyance or served the notice or caused it to be served, or to an officer at the customs office closest to the place where the seizure took place or the notice was served.

Burden of proof

(2) The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice.

R.S., 1985, c. 1 (2nd Supp.), s. 129; 1993, c. 25, s. 82.

Notice of reasons for action

130. (1) Where a decision of the Minister under section 131 is requested under section 129, the Commissioner shall forthwith serve on the person who requested the decision written notice of the reasons for the seizure, or for the notice served under section 109.3 or 124, in respect of which the decision is requested.

Evidence

(2) The person on whom a notice is served under subsection (1) may, within thirty days after the notice is served, furnish such evidence in the matter as he desires to furnish.

Idem

(3) Evidence may be given pursuant to subsection (2) by affidavit made before any justice of the peace, commissioner for taking oaths or notary public.

R.S., 1985, c. 1 (2nd Supp.), s. 130; 1993, c. 25, s. 83; 1999, c. 17, s. 127.

Decision of the Minister

131. (1) After the expiration of the thirty days referred to in subsection 130(2), the Minister shall, as soon as is reasonably possible having regard to the circumstances, consider and weigh the circumstances of the case and decide

(a) in the case of goods or a conveyance seized or with respect to which a notice was served under section 124 on the ground that this Act or the regulations were contravened in respect of the goods or the conveyance, whether the Act or the regulations were so contravened;

(b) in the case of a conveyance seized or in respect of which a notice was served under section 124 on the ground that it was made use of in respect of goods in respect of which this Act or the regulations were contravened, whether the conveyance was made use of in that way and whether the Act or the regulations were so contravened;

(c) in the case of a penalty under section 109.1 assessed against a person for failure to comply with a regulation referred to in that section or with the terms and conditions on which a licence was issued under section 24, whether the person so failed to comply with the regulation or the terms and conditions of the licence; or

(d) in the case of a penalty under section 109.2 assessed against a person for a contravention of this Act or the regulations as described in that section, whether this Act or the regulations were so contravened.

Notice of decision

(2) The Minister shall, forthwith on making a decision under subsection (1), serve on the person who requested the decision a detailed written notice of the decision.

Judicial review

(3) The Minister's decision under subsection (1) is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 135(1).

R.S., 1985, c. 1 (2nd Supp.), s. 131; 1993, c. 25, s. 84.

Where there is no contravention

132. (1) Subject to this or any other Act of Parliament,

(a) where the Minister decides, under paragraph 131(1)(a) or (b), that there has been no contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, or, under paragraph 131(1)(b), that the conveyance referred to in that paragraph was not used in the manner described in that paragraph, the Minister shall forthwith authorize the removal from custody of the goods or conveyance or the return of any money or security taken in respect of the goods or conveyance; and

(b) where, as a result of a decision made by the Minister under paragraph 131(1)(c) or (d), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.

Interest on money returned

(2) Where any money is authorized under subsection (1) to be returned to any person, there shall be paid to that person, in addition to the money returned, interest on the money at the prescribed rate for the period beginning on the day after the day the money was paid and ending on the day the money is returned.

(3) [Repealed, 1992, c. 28, s. 26]

R.S., 1985, c. 1 (2nd Supp.), s. 132; 1992, c. 28, s. 26; 1993, c. 25, s. 85.

Where there is contravention

133. (1) Where the Minister decides, under paragraph 131(1)(a) or (b), that there has been a contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, and, in the case of a conveyance referred to in paragraph 131(1)(b), that it was used in the manner described in that paragraph, the Minister may, subject to such terms and conditions as the Minister may determine,

(a) return the goods or conveyance on receipt of an amount of money of a value equal to an amount determined under subsection (2) or (3), as the case may be;

(b) remit any portion of any money or security taken; and

(c) where the Minister considers that insufficient money or security was taken or where no money or security was received, demand such amount of money as he considers sufficient, not exceeding an amount determined under subsection (4) or (5), as the case may be.

Idem

(1.1) Where, having regard to a decision made by the Minister under paragraph 131(1)(c) or (d), the Minister decides that the penalty under section 109.1 or 109.2 that was assessed is insufficient, the Minister may demand such additional amount of money as the Minister considers sufficient to increase the penalty to an amount not exceeding the maximum amount to which the person was liable under that section.

Return of goods under paragraph (1)(a)

(2) Goods may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to

(a) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

(i) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

(ii) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case; or

(b) such lesser amount as the Minister may direct.

Return of a conveyance under paragraph (1)(a)

(3) A conveyance may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to

(a) the value of the conveyance at the time of seizure, as determined by the Minister; or

(b) such lesser amount as the Minister may direct.

Amount demanded in respect of goods under paragraph (1)(c)

(4) The amount of money that the Minister may demand under paragraph (1)(c) in respect of goods shall not exceed an amount equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,

(a) at the time of seizure or of service of the notice under section 124, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or

(b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case.

Amount demanded in respect of conveyance under paragraph (1)(c)

(5) The amount of money that the Minister may demand under paragraph (1)(c) in respect of a conveyance shall not exceed an amount equal to the value of the conveyance at the time of seizure or of service of the notice under section 124, as determined by the Minister.

Value substituted for value for duty

(6) For the purpose of calculating the amount of money referred to in subsection (2) or (4), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure or of service of the notice under section 124, as determined by the Minister, may be substituted for the value for duty thereof.

Interest

(7) Where an amount of money is demanded under paragraph (1)(c) or subsection (1.1), the person to whom the demand is made shall, unless an appeal is pending on the matter, pay the amount demanded together with interest at the prescribed rate for the period beginning on the thirty-first day after the day notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

(8) [Repealed, 1992, c. 28, s. 27]

R.S., 1985, c. 1 (2nd Supp.), s. 133; 1992, c. 28, s. 27; 1993, c. 25, s. 86; 1995, c. 41, s. 35; 1997, c. 36, s. 189.

134. [Repealed, 1998, c. 19, s. 263]

Federal Court

135. (1) A person who requests a decision of the Minister under section 131 may, within ninety days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which that person is the plaintiff and the Minister is the defendant.

Ordinary action

(2) The Federal Court Act and the Federal Court Rules applicable to ordinary actions apply in respect of actions instituted under subsection (1) except as varied by special rules made in respect of such actions.

R.S., 1985, c. 1 (2nd Supp.), s. 135; 1990, c. 8, s. 49.

Restoration of goods pending appeal

136. Where an appeal is taken by the Crown from any judgment that orders the Crown to give or return anything that has been seized under this Act to any person, the execution of the judgment shall not be suspended if the person to whom the goods are ordered given or returned gives such security to the Crown as the court that rendered the judgment, or a judge thereof, considers sufficient to ensure delivery of the goods or the full value thereof to the Crown if the judgment so appealed is reversed.

Service of notices

137. The service of the Commissioner's notice under section 130 or the notice of the Minister's decision under section 131 is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.

R.S., 1985, c. 1 (2nd Supp.), s. 137; 1999, c. 17, s. 127.

Third Party Claims

Claiming interest

138. (1) Where anything has been seized as forfeit under this Act, any person, other than the person in whose possession the thing was when seized, who claims an interest therein as owner, mortgagee, lien-holder or holder of any like interest may, within sixty days after such seizure, apply by notice in writing to the court for an order under section 139.

Date of hearing

(2) A judge of the court to which an application is made under this section shall fix a day, which day shall be not less than thirty days after the date of the filing of the application, for the hearing thereof.

Notice to Commissioner

(3) A person who makes an application under this section shall serve notice of the application and of the hearing on the Commissioner, or an officer designated by the Commissioner for the purposes of this section, not later than fifteen days after a day for the hearing of the application is fixed pursuant to subsection (2).

Service of notice

(4) The service of a notice under subsection (3) is sufficient if it is sent by registered mail addressed to the Commissioner.

Definition of "court"

(5) In this section and sections 139 and 140, "court" means

(a) in the Province of Ontario, the Superior Court of Justice;

(b) in the Province of Quebec, the Superior Court;

(c) in the Provinces of Nova Scotia and British Columbia, the Yukon Territory and the Northwest Territories, the Supreme Court;

(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen's Bench;

(e) [Repealed, 1992, c. 51, s. 45]

(f) in the Provinces of Prince Edward Island and Newfoundland, the Trial Division of the Supreme Court; and

(g) in Nunavut, the Nunavut Court of Justice.

R.S., 1985, c. 1 (2nd Supp.), s. 138; 1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, s. 14; 1999, c. 3, s. 60, c. 17, s. 127.

Order

139. Where, on the hearing of an application made under section 138, it is made to appear to the satisfaction of the court

(a) that the applicant acquired the interest in respect of which he is applying in good faith prior to the contravention or use in respect of which the seizure was made,

(b) that the applicant is innocent of any complicity in the contravention of this Act or the regulations or the use of a conveyance that resulted in the seizure and of any collusion in relation to that contravention or use, and

(c) that the applicant exercised all reasonable care in respect of any person permitted to obtain possession of the thing seized to satisfy himself that it was not likely to be used in contravention of this Act or the regulations or, where the applicant is a mortgagee or lien-holder, that he exercised such care with respect to the mortgagor or lien-giver,

the applicant is entitled to an order declaring that his interest is not affected by such seizure and declaring the nature and extent of his interest at the time of the contravention or use.

Appeal

140. (1) A person who makes an application under section 138 or the Crown may appeal to the court of appeal from an order made under section 139 and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.

Definition of "court of appeal"

(2) In this section, "court of appeal" means, in the province in which an order under this section is made, the court of appeal for that province as defined in section 2 of the Criminal Code.

Delivery to applicant

141. (1) The Commissioner or an officer designated by him shall, after forfeiture of a thing has become final and on application made to the Commissioner by a person who has obtained a final order under section 139 or 140 in respect of the thing, direct that

(a) the thing be given to the applicant; or

(b) an amount calculated on the basis of the interest of the applicant in the thing at the time of the contravention or use in respect of which the thing was seized, as declared in the order, be paid to him.

Limit on amount paid

(2) The total amount paid under paragraph (1)(b) in respect of a thing shall, where the thing was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the thing, and, where there are no proceeds of a disposition of a thing under this Act, no payment shall be made pursuant to paragraph (1)(b) in respect of the thing.

R.S., 1985, c. 1 (2nd Supp.), s. 141; 1999, c. 17, s. 127.

Disposal of Things Abandoned or Forfeit

Disposal of things abandoned or forfeit

142. (1) Anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

(a) where the Minister deems it appropriate, be exported;

(b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and

(c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.

Duties removed

(2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.

R.S., 1985, c. 1 (2nd Supp.), s. 142; 1996, c. 16, s. 60.

Collections

Fees, charges and other amounts owing

143. (1) Any duties, fee, charge or other amount owing to Her Majesty in right of Canada pursuant to this Act or the regulations, other than an amount referred to in subsection (2) or (3), constitutes a debt due to Her Majesty from and after the time such amount should have been paid, and any person from whom the amount is owing is in default unless, within thirty days after the time a notice of arrears is sent by mail addressed to him at his latest known address or delivered to that address, that person

(a) pays the amount owing as indicated in the notice; or

(b) where an appeal is available to him under section 144, appeals the notice thereunder.

Court costs

(1.1) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 145 and 147 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act, and the person is in default unless the amount is paid on or before the day it is due.

Penalty or ascertained forfeiture

(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 or demanded in a notice served under section 124, from and after the time of service, constitutes a debt due to Her Majesty from the person on whom the notice is served, and that person is in default unless, within thirty days after the time of service, the person

(a) pays that amount; or

(b) requests a decision of the Minister under section 131.

Amounts demanded by the Minister

(3) Any amount of money demanded under paragraph 133(1)(c) or subsection 133(1.1), from and after the time notice is served under subsection 131(2), constitutes a debt due to Her Majesty from the person who requested the decision and that person is in default unless, within ninety days after the time of service, the person

(a) pays the amount so demanded; or

(b) where the person appeals the decision of the Minister under section 135, gives security satisfactory to the Minister.

R.S., 1985, c. 1 (2nd Supp.), s. 143; 1993, c. 25, s. 87; 2000, c. 30, s. 161.

Appeal

144. A person to whom a notice of arrears is sent or delivered under subsection 143(1) may, if no appeal is or was available to that person under section 67 or 68 in respect of the same matter, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant.

R.S., 1985, c. 1 (2nd Supp.), s. 144; 1990, c. 8, s. 50.

Certificate of default

145. (1) Any debt due to Her Majesty in respect of which there is a default of payment under section 143 or such part of any such debt that has not been paid, may be certified by the Minister.

Judgments

(2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate.

Costs

(3) All reasonable costs and charges attendant on the registration of the certificate are recoverable in like manner as if they had been certified and the certificate had been registered under this section.

Detention of and lien on imported or exported goods

146. (1) Any goods imported or reported for exportation under section 95 on his own behalf by a person to whom a notice referred to in subsection 143(1), (2) or (3) has been sent, delivered or served, or any goods imported or reported for exportation on behalf of any such person, at any time after such notice is sent, delivered or served are subject to a lien for the amount demanded in the notice and may be detained by an officer at the expense of that person until such amount is paid.

Sale of detained goods

(2) Where a person is in default of payment of a debt due to Her Majesty under section 143, the Minister, on giving thirty days notice by registered mail addressed to the person at his latest known address, may direct that any goods imported or reported for exportation by or on behalf of the person that have been detained under subsection (1), or any portion thereof, be sold by public auction or public tender or by the Minister of Supply and Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.

Idem

(3) The proceeds of any sale under subsection (2) shall be applied to the payment of the debt referred to in that subsection, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties thereon, and the surplus, if any, shall be paid to the person referred to in subsection (2).

Set-off

147. Where a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada and, where an amount payable to a person under a provision of this Act has at any time been so retained, the amount shall be deemed to have been paid to the person at that time under that provision and to have been paid by the person at that time on account of the debt to Her Majesty.

R.S., 1985, c. 1 (2nd Supp.), s. 147; 1992, c. 28, s. 28.

Collection of Duties on Mail

Definition

147.1 (1) In this section, "Corporation" means the Canada Post Corporation.

Application

(2) Subsections (3) to (13) apply to mail except as may be provided in regulations made under paragraph (14)(e).

Collection agreement

(3) The Minister and the Corporation may enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister.

Terms and conditions

(4) An agreement made under subsection (3) relating to the collection of duties in respect of mail may provide for the terms and conditions under which and the period during which the Corporation is authorized to collect the duties and for other matters in relation to the administration of this Act in respect of such mail.

Authorization by Corporation

(5) The Corporation may authorize in writing any person to collect, as its agent, duties under terms and conditions consistent with those provided for in the agreement made under subsection (3) and during a period not exceeding the period provided for in that agreement.

Liability to pay duties

(6) Where the Corporation has entered into an agreement under subsection (3), the Corporation shall pay to the Receiver General, within the prescribed time and in the prescribed manner, as an amount due to Her Majesty in right of Canada in respect of mail to which the agreement applies, the greater of the duties collected by the Corporation in respect of the mail and the duties required to be collected in respect of the mail by the Corporation under the agreement, unless

(a) the Corporation establishes to the satisfaction of the Minister that the mail has not been delivered and that the mail

(i) is no longer in Canada, or

(ii) was destroyed;

(b) duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and a request for a re-determination or further re-determination has been made under subsection 60(1) in respect of the mail; or

(c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired.

Not public money

(7) An amount required to be paid to the Receiver General under subsection (6) shall be deemed not to be public money for the purposes of the Financial Administration Act until the amount has been so paid.

Interest

(8) Where an amount that the Corporation is required to pay under subsection (6) has not been paid within the time within which it is required to be paid under that subsection, the Corporation shall pay to the Receiver General, in addition to that amount, interest at the specified rate for the period beginning on the first day after that time and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

Detention of mail

(9) Any person who is authorized to collect duties in respect of mail may detain the mail until the duties thereon have been paid to the Corporation.

Fees

(10) Subject to any regulations made under subsection (14), mail is charged with prescribed fees from the time of its importation until such time as the fees are paid or as the fees are otherwise removed.

Payment of fees

(11) The importer or owner of mail that is charged with fees under subsection (10) shall pay the fees at the time of the payment of the duties on the mail.

Collection of fees

(12) Where the Corporation or an agent of the Corporation is authorized to collect duties in respect of mail, the Corporation or the agent may collect the fees with which the mail is charged under subsection (10) and may detain the mail until the fees have been paid.

Fees belong to Corporation

(13) Fees collected under subsection (12) are property of the Corporation and shall be deemed not to be public money for the purposes of the Financial Administration Act.

Regulations

(14) The Governor in Council may make regulations

(a) prescribing times for the purposes of subsection (6);

(b) prescribing the manner of payment for the purposes of subsection (6);

(c) prescribing fees for the purposes of subsection (10);

(d) prescribing mail that is not charged with fees under subsection (10) or prescribing circumstances in which mail is not charged with fees under that subsection; and

(e) prescribing mail to which any of subsections (3) to (13) does not apply or prescribing circumstances in which any of those subsections does not apply to mail.

1992, c. 28, s. 29; 1997, c. 36, s. 190.

Evidence

Proof of service by registered mail

148. (1) Where a notice required by this Act or a regulation is sent by registered mail, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out

(a) that the officer has charge of the appropriate records,

(b) that he has knowledge of the facts in the particular case,

(c) that such a notice was sent by registered letter on a named day to the person to whom it was addressed (indicating such address), and

(d) that he identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the notice

shall be received, in the absence of evidence to the contrary, as proof of the sending and of the notice.

Proof of personal service

(2) Where a notice required by this Act or a regulation is given by personal service, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out

(a) that the officer has charge of the appropriate records,

(b) that he has knowledge of the facts in the particular case,

(c) that such a notice was served personally on a named day on the person to whom it was directed, and

(d) that he identifies as an exhibit attached to the affidavit a true copy of the notice

shall be received, in the absence of evidence to the contrary, as proof of the personal service and of the notice.

Date of notice by mail

149. For the purposes of this Act, the date on which a notice is given pursuant to this Act or the regulations shall, where it is given by mail, be deemed to be the date of mailing of the notice, and the date of mailing shall, in the absence of any evidence to the contrary, be deemed to be the day appearing from such notice to be the date thereof unless called into question by the Minister or by some person acting for him or Her Majesty.

Copies of documents

150. Copies of documents made pursuant to this or any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods or pursuant to any regulation made thereunder that are duly certified by an officer are admissible in evidence in any proceeding taken pursuant to this Act in the same manner as if they were the originals of such documents.

False information in documents

151. In any proceeding taken pursuant to this Act, the production or the proof of the existence of more than one document made or sent by or on behalf of the same person in which the same goods are mentioned as bearing different prices or given different names or descriptions is, in the absence of evidence to the contrary, proof that any such document was intended to be used to evade compliance with this Act or the payment of duties under this Act.

Burden of proof of importation or exportation on Her Majesty

152. (1) In any proceeding under this Act relating to the importation or exportation of goods, the burden of proof of the importation or exportation of the goods lies on Her Majesty.

Proof of importation

(2) For the purpose of subsection (1), proof of the foreign origin of goods is, in the absence of evidence to the contrary, proof of the importation of the goods.

Burden of proof on other party

(3) Subject to subsection (4), in any proceeding under this Act, the burden of proof in any question relating to

(a) the identity or origin of any goods,

(b) the manner, time or place of importation or exportation of any goods,

(c) the payment of duties on any goods, or

(d) the compliance with any of the provisions of this Act or the regulations in respect of any goods

lies on the person, other than Her Majesty, who is a party to the proceeding or the person who is accused of an offence, and not on Her Majesty.

Exception in case of prosecution

(4) In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know.

Prohibitions, Offences and Punishment

General

False statements, evasion of duties

153. No person shall

(a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;

(a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;

(b) to avoid compliance with this Act or the regulations,

(i) destroy, alter, mutilate, secrete or dispose of records or books of account,

(ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or

(iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or

(c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.

R.S., 1985, c. 1 (2nd Supp.), s. 153; 1988, c. 65, s. 80; 1993, c. 44, s. 105; 1996, c. 33, s. 39; 1997, c. 14, s. 46.

Hindering an officer

153.1 No person shall, physically or otherwise, do or attempt to do any of the following:

(a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or

(b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.

2001, c. 17, s. 255.

Misdescription of goods in accounting documents

154. No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.

Keeping, acquiring, disposing of goods illegally imported

155. No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.

Possession of blank documents

156. No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.

Opening and unpacking goods; breaking seals

157. No person shall, without lawful authority or excuse, the proof of which lies on him,

(a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or

(b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.

Officers, etc., of corporations

158. Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

Smuggling

159. Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods subject to duties, or any goods the importation of which is prohibited, controlled or regulated by or pursuant to this or any other Act of Parliament.

Offences re marking of goods

159.1 Every person commits an offence who

(a) fails to mark imported goods in the manner referred to in section 35.01;

(b) marks imported goods in a deceptive manner so as to mislead another person as to the country or geographic origin of the goods; or

(c) with intent to conceal the information given by or contained in the mark, alters, defaces, removes or destroys a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.

1993, c. 44, s. 106; 1997, c. 36, s. 191.

General offence and punishment

160. Every person who contravenes section 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(1) or section 153, 155 or 156 or commits an offence under section 159 or 159.1

(a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or

(b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.

R.S., 1985, c. 1 (2nd Supp.), s. 160; 1993, c. 25, s. 88, c. 44, s. 107.

Penalty for hindering an officer

160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(a) a fine of not less than $1,000 and not more than $25,000; or

(b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.

2001, c. 17, s. 256.

Summary conviction offence and punishment

161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than two thousand dollars and not less than two hundred dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.

Procedure

Venue

162. A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.

Limitation period in summary convictions

163. Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.

Proceeds of Crime

Possession of property obtained by certain offences

163.1 (1) No person shall possess any property or any proceeds of any property knowing that all or any part of the property or of those proceeds was obtained or derived directly or indirectly as a result of

(a) the commission of an offence contrary to section 153 or under section 159, in relation to spirits or tobacco products, or under section 163.2; or

(b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a).

Punishment

(2) Every person who contravenes subsection (1)

(a) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment; or

(b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment.

Exception

(3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person possesses property or the proceeds of property mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer's duties.

1993, c. 25, s. 89; 1997, c. 18, s. 119.

Laundering proceeds of certain offences

163.2 (1) No person shall use, transfer the possession of, send or deliver to any person or place, transport, transmit, alter, dispose of or otherwise deal with, in any manner or by any means, any property or any proceeds of any property with intent to conceal or convert that property or those proceeds and knowing or believing that all or part of that property or those proceeds was obtained or derived directly or indirectly as a result of

(a) the commission of an offence contrary to section 153 or under section 159, in relation to spirits or tobacco products; or

(b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a).

Punishment

(2) Every person who contravenes subsection (1)

(a) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment; or

(b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment.

Exception

(3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person does any of the things mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer's duties.

1993, c. 25, s. 89; 1997, c. 18, s. 120.

Part XII.2 of the Criminal Code applicable

163.3 (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with such modifications as the circumstances require, in respect of proceedings for an offence contrary to section 153 or under section 159, in relation to spirits or tobacco products, or under section 163.1 or 163.2.

Idem

(2) For the purposes of subsection (1), the references in sections 462.37 and 462.38 and subsection 462.41(2) of the Criminal Code to an enterprise crime offence shall be deemed to include references to the offences referred to in subsection (1).

1993, c. 25, s. 89.

PART VI.1
ENFORCEMENT OF CRIMINAL OFFENCES OTHER THAN OFFENCES UNDER THIS ACT

Powers of Designated Officers

Designation by Minister

163.4 (1) The Minister may designate any officer for the purposes of this Part and shall furnish the officer with a certificate of designation.

Admissibility of certificate

(2) A certificate of designation is admissible in evidence as proof of an officer's designation without proof of the signature or official character of the person appearing to have signed it.

1998, c. 7, s. 1.

Powers of designated officers

163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.

Impaired driving offences

(2) A designated officer who is at a customs office and is performing the normal duties of an officer has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code and may, on demanding samples of a person's blood or breath under subsection 254(3) of that Act, require that the person accompany the officer, or a peace officer referred to in paragraph (c) of the definition "peace officer" in section 2 of that Act, for the purpose of taking the samples.

Power to detain

(3) A designated officer who arrests a person in the exercise of the powers conferred under subsection (1) may detain the person until the person can be placed in the custody of a peace officer referred to in paragraph (c) of the definition "peace officer" in section 2 of the Criminal Code.

Limitation on powers

(4) A designated officer may not use any power conferred on the officer for the enforcement of this Act for the sole purpose of looking for evidence of a criminal offence under any other Act of Parliament.

1998, c. 7, s. 1.

PART VII
REGULATIONS

Regulations

164. (1) The Governor in Council may make regulations

(a) [Repealed, 1998, c. 19, s. 264]

(b) requiring, in such circumstances as may be prescribed, the owner or person in charge of a conveyance to give notice of the time and place of its arrival in Canada and such other information relating to its passengers or its movement inside or outside Canada as may be prescribed, and prescribing the time within which and the manner in which such notice is to be given;

(c) [Repealed, 1995, c. 41, s. 36]

(d) authorizing the collection of information or evidence in order to facilitate the determination of whether any duties are owing or may become owing on imported goods and the amount of such duties;

(e) prescribing the conditions under which non-residents may import goods, including the bonds or other security that may be required, defining the term "non-residents" for the purpose of this paragraph and exempting any person or class of persons or any goods or class of goods from the application of such conditions;

(f) prescribing the methods to be followed in determining the tariff classification of sugar, molasses and sugar syrup, and specifying the instruments, standards and appliances to be used in such determinations;

(g) prescribing the manner of ascertaining the alcoholic content of wines, spirits or alcoholic liquors for the purpose of determining the tariff classification thereof;

(h) prescribing how the coasting trade shall be regulated in any case or class of cases and exempting any case or class of cases, subject to any condition that the Governor in Council sees fit to impose, from any of the requirements of this Act that the Governor in Council deems it inexpedient to enforce with respect to vessels engaged in such trade;

(h.1) defining any term or expression that is by any provision of this Act to have a meaning assigned by regulation;

(i) prescribing anything that is by any provision of this Act to be prescribed by the Governor in Council; and

(j) generally, to carry out the purposes and provisions of this Act.

Idem

(1.1) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of Chapters Three and Five of NAFTA and any other matters, as may be agreed on from time to time by the NAFTA countries.

Uniform Regulations

(1.2) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of Chapters C and E of CCFTA and any other matters that may be agreed on from time to time by the parties to CCFTA.

Regulations prescribing rate of interest

(2) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act.

Publication of proposed regulations

(3) Subject to subsection (4), a copy of each regulation that the Governor in Council proposes to make under subsection (1) shall be published in the Canada Gazette at least sixty days before the proposed effective date thereof and a reasonable opportunity shall be afforded to interested persons to make representations with respect thereto.

Exceptions

(4) No proposed regulation need be published under subsection (3) that

(a) grants an exemption or relieves a restriction;

(a.01) implements, in whole or in part, a provision of a free trade agreement;

(a.02) implements, in whole or in part, a provision of the Agreement as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act;

(a.03) and (a.1) [Repealed, 1997, c. 14, s. 47]

(a.2) gives effect, in whole or in part, to a public announcement made on or before the proposed effective date of the proposed regulation;

(b) establishes or amends a fee;

(c) has been published pursuant to subsection (3) whether or not it has been altered or amended after such publication as a result of representations made by interested persons as provided in that subsection; or

(d) makes no material substantive change in an existing regulation.

R.S., 1985, c. 1 (2nd Supp.), s. 164; 1988, c. 65, s. 81; 1992, c. 28, s. 30, c. 31, s. 22; 1993, c. 44, s. 108; 1994, c. 47, s. 72; 1995, c. 41, s. 36; 1996, c. 33, s. 40; 1997, c. 14, s. 47; 1998, c. 19, s. 264.

Prohibition or regulation of importation

165. Where at any time it appears to the satisfaction of the Governor in Council on a report from the Minister that goods, the exportation of which from any country is the subject of an arrangement or commitment between the Government of Canada and the government of that country, are being imported in a manner that circumvents the arrangement or commitment, the Governor in Council may, by regulation, prohibit or otherwise control the importation of goods to which the arrangement or commitment relates.

Bonds and security

166. (1) The Governor in Council may make regulations

(a) prescribing the amount or authorizing the Minister to determine the amount of any bond, security or deposit required to be given under this Act or the regulations; and

(b) prescribing the nature and the terms and conditions of any such bond, security or deposit.

Forms

(2) All bonds required under this Act shall be in a form satisfactory to the Minister.

Special services

167. (1) The Governor in Council may make regulations prescribing

(a) what services performed by officers at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services;

(b) the charges, if any, that are payable for special services by the person requesting them; and

(c) the terms and conditions on which special services shall be performed, including the taking of such bonds or other security as may be prescribed.

Deeming provision

(2) Anything that is required under this Act or the regulations to be done at a customs office, sufferance warehouse, bonded warehouse or duty free shop that is done at another place as a result of a special service shall be deemed, for the purposes of this Act or the regulations, to have been done at a customs office, sufferance warehouse, bonded warehouse or duty free shop, as the case may be.

Retroactive effect

167.1 Where a regulation made under a provision of this Act provides that the regulation is to come into force on a day earlier than the day it is registered under section 6 of the Statutory Instruments Act, the regulation shall come into force on that earlier day if the regulation

(a) has a relieving effect only;

(b) gives effect, in whole or in part, to a public announcement made on or before that earlier day;

(c) corrects an ambiguous or deficient enactment that was not made in accordance with the objects of this Act or the regulations made by the Governor in Council under this Act; or

(d) is consequential on an amendment to this Act that is applicable before the day the regulation is registered under section 6 of the Statutory Instruments Act.

1992, c. 28, s. 31.

PARLIAMENTARY REVIEW

Permanent review by Parliamentary Committee

168. (1) The administration of this Act shall be reviewed on a permanent basis by such committee of the Senate, of the House of Commons or of both Houses of Parliament as may be designated or established for that purpose.

Review and report after five years

(2) The committee designated or established for the purpose of subsection (1) shall, within five years after the coming into force of this Act, undertake a comprehensive review of the provisions and operation of this Act, and shall, within a reasonable period thereafter, cause to be laid before each House of Parliament a report thereon.

TRANSITIONAL

Definition of "former Act"

169. (1) In this section, "former Act" means the Customs Act, chapter C-40 of the Revised Statutes of Canada, 1970.

Pending proceedings under former Act

(2) Any proceedings instituted under the former Act before the commencement of this Act shall be continued and completed as if this Act and any regulations made hereunder had not been enacted.

Amounts owing under former Act

(3) Sections 143 to 147 apply in respect of any amount owing to Her Majesty in right of Canada under the former Act or any regulations made thereunder unless legal proceedings have been instituted under section 102 of the former Act in respect thereof.

Goods detained under former Act

(4) Section 102 applies in respect of goods detained under subsection 22(2) of the former Act if such goods are in the custody of an officer at the time this Act comes into force.

CONSEQUENTIAL AMENDMENTS

170. to 182. [Amendments]

183. [Repealed, R.S., 1985, c. 45 (1st Supp.), s. 10]

184. to 194. [Amendments]

195. [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 75]

196. to 213. [Amendments]

COMING INTO FORCE

Commencement

*214. This Act or any provision thereof shall come into force on a day or days to be fixed by proclamation.

*[Note: Paragraph 99(1)(b), subsections 99(2) to (4) and sections 170 to 172 in force March 3, 1986, see SI/86-33; remainder of Act in force November 10, 1986, see SI/86-206.]

SCHEDULES I TO IV

[Amendments]

RELATED PROVISIONS

-- 1990, c. 16, s. 24(1):

Transitional: proceedings

"24. (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality."

-- 1990, c. 17, s. 45(1):

Transitional: proceedings

"45. (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality."

-- 1992, c. 28, ss. 2(2), (3):

(2) Sections 3.1 and 3.2 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that section 3.1 of the said Act, as enacted by subsection (1), is not applicable with respect to interest required to be computed under

(a) subsection 34(3) of the said Act on amounts payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council;

(b) subsection 66(1), (2) or (3) or 69(2) of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council;

(c) subsection 80(1) or section 80.1 of the said Act with respect to refunds for which applications are received before a day to be fixed by order of the Governor in Council;

(d) subsection 84(2) of the said Act with respect to diversions or exportations occurring before a day to be fixed by order of the Governor in Council;

(e) subsection 87(1) of the said Act with respect to drawbacks for which applications are received before a day to be fixed by order of the Governor in Council;

(f) subsection 93(1) of the said Act with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act before a day to be fixed by order of the Governor in Council;

(g) subsection 132(2) of the said Act with respect to money received pursuant to section 117, 118 or 119 of the said Act before a day to be fixed by order of the Governor in Council; or

(h) subsection 133(7) of the said Act with respect to money demanded relating to decisions made under subsection 131(1) of the said Act before a day to be fixed by order of the Governor in Council.

(3) Section 3.3 of the said Act, as enacted by subsection (1), is applicable with respect to interest payable on or after May 30, 1992 and with respect to penalties payable on or after the day on which this Act is assented to.

-- 1992, c. 28, s. 3(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 4(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 5(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 7(2):

(2) Subsection 33.4(1) of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that it is not applicable with respect to

(a) amounts and additional amounts owing as duties as a result of determinations, appraisals, re-determinations and re-appraisals made under Part III of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council; or

(b) duties that become payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 7(4):

(4) Section 33.7 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that for the period before the day on which this Act is assented to, that section shall be read without reference to paragraph (2)(b) and subparagraph (3)(b)(ii) thereof.

-- 1992, c. 28, s. 8(3):

(3) Subsections (1) and (2) are applicable with respect to failures to comply with conditions occurring on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 9(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 10(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 11(2):

(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 12(2):

(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 13(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 14(3):

(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 15(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 16(3):

(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 17(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 18(2):

(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 19(2):

(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 20(2):

(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 21(2):

(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 22(4):

(4) Subsections (1) to (3) are applicable with respect to diversions and exportations occurring on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 23(2):

(2) Subsection (1) is applicable with respect to drawbacks for which applications are received on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, ss. 24(2), (3):

(2) Subsections 93(1), (2), (4) and (5) of the said Act, as enacted by subsection (1), are applicable with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act on or after a day to be fixed by order of the Governor in Council.

(3) Subsection 93(3) of the said Act, as enacted by subsection (1), is applicable with respect to failures to report dispositions, diversions or failures to comply where the dispositions, diversions or failures to comply occur on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 26(2):

(2) Subsection (1) is applicable with respect to money received pursuant to section 117, 118 or 119 of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 27(2):

(2) Subsection (1) is applicable with respect to money demanded relating to decisions made under subsection 131(1) of the said Act on or after a day to be fixed by order of the Governor in Council.

-- 1992, c. 28, s. 29(2):

(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.

-- 1992, c. 28, s. 30(5):

(5) Subsections (2) and (3) are applicable with respect to regulations made on or after the day this Act is assented to.

-- 1992, c. 28, s. 31(2):

(2) Subsection (1) is applicable with respect to regulations made on or after the day this Act is assented to.

-- 1993, c. 25, ss. 90, 91(1):

Interest

90. For the purposes of the provisions of the Customs Act that provide for the payment of, or liability to pay, any interest, section 68, subsection 69(2) and section 72 shall be deemed to have come into force as if this Act had been assented to on February 13, 1992.

Regulations may be retroactive

91. (1) Any regulation, or any provision of any regulation, made within eighteen months after this Act is assented to, under paragraph 30(l), (m) or (n) of the Customs Act, as enacted by subsection 73(3), may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins after February 12, 1992.

-- 1997, c. 26, s. 74(6):

(6) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsections (1) to (4) are deemed to have come into force as if this Act had been assented to on November 29, 1996.

-- 1997, c. 26, s. 75(3):

(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.

-- 1997, c. 26, s. 76(3):

(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.

-- 1997, c. 26, s. 87(3):

(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on February 19, 1997.

-- 1998, c. 19, s. 262(2):

(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.

-- 1998, c. 30, s. 10:

Transitional -- proceedings

10. Every proceeding commenced before the coming into force of this section and in respect of which any provision amended by sections 12 to 16 applies shall be taken up and continued under and in conformity with that amended provision without any further formality.

-- 2000, c. 30, s. 161(2):

*(2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.

*[Note: Act assented to October 20, 2000.]

-- 2001, c. 16, s. 44:

44. For the purposes of applying the provisions of the Customs Act, the Excise Act and the Excise Tax Act that provide for the payment of, or liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on April 6, 2001.