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

Act current to 2016-08-15 and last amended on 2015-08-01. Previous Versions

Customs Act

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

An Act respecting Customs

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

Short Title

Marginal note:Short title

 This Act may be cited as the Customs Act.

Interpretation

Marginal note:Definitions
  •  (1) In this Act,

    Agency

    Agence

    Agency means the Canada Border Services Agency; (Agence)

    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; (entrepôt de stockage)

    Canada

    Canada[Repealed, 1996, c. 31, s. 73]

    Canada-United States Free Trade Agreement

    Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]

    carrier code

    code de transporteur

    carrier code means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection; (code de transporteur)

    CCFTA

    ALÉCC

    CCFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act; (ALÉCC)

    CCOFTA

    ALÉCCO

    CCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)

    CCRFTA

    ALÉCCR

    CCRFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (ALÉCCR)

    CEFTA

    ALÉCA

    CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)

    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); (certificat d’origine)

    CHFTA

    ALÉCH

    CHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)

    Chile

    Chili

    Chile has the same meaning as in subsection 2(1) of the Customs Tariff; (Chili)

    CIFTA

    ALÉCI

    CIFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act; (ALÉCI)

    cigar

    cigar[Repealed, 2002, c. 22, s. 328]

    CJFTA

    ALÉCJ

    CJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)

    CKFTA

    ALÉCRC

    CKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)

    Colombia

    Colombie

    Colombia has the same meaning as in subsection 2(1) of the Customs Tariff; (Colombie)

    Commissioner

    Commissioner[Repealed, 2005, c. 38, s. 60]

    conveyance

    moyen de transport

    conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; (moyen de transport)

    Costa Rica

    Costa Rica

    Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff; (Costa Rica)

    courier

    messager

    courier has the meaning assigned by regulation; (messager)

    CPAFTA

    ALÉCPA

    CPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)

    CPFTA

    ALÉCP

    CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)

    customs office

    bureau de douane

    customs office means a place designated as a customs office by the Minister under section 5; (bureau de douane)

    data

    données

    data means representations, in any form, of information or concepts; (données)

    Deputy Minister

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

    designated goods

    marchandises désignées

    designated goods means

    • (a) [Repealed, 2002, c. 22, s. 328]

    • (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,

    • (i.1) spirits,

    • (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; (marchandises désignées)

    duties

    droits

    duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act  or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act; (droits)

    duty free shop

    boutique hors taxes

    duty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)

    EFTA state

    État de l’AELÉ

    EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)

    excise stamp

    timbre d’accise

    excise stamp means a stamp that is issued by the Minister under subsection 25.1(1) of the Excise Act, 2001 and that has not been cancelled under section 25.5 of that Act; (timbre d’accise)

    export

    exporter

    export means export from Canada; (exporter)

    forfeit

    confisquer

    forfeit means forfeit to Her Majesty in right of Canada; (confisquer)

    free trade agreement

    accord de libre-échange

    free trade agreement means an agreement set out in column 2 of Part 1 of the schedule; (accord de libre-échange)

    free trade partner

    partenaire de libre-échange

    free trade partner means a country or territory set out in column 1 of Part 1 of the schedule; (partenaire de libre-échange)

    goods

    marchandises

    goods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)

    Honduras

    Honduras

    Honduras has the same meaning as in subsection 2(1) of the Customs Tariff; (Honduras)

    Iceland

    Islande

    Iceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)

    import

    importer

    import means import into Canada; (importer)

    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; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

    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; (eaux internes)

    internal waters

    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; (Israël ou autre bénéficiaire de l’ALÉCI)

    Jordan

    Jordanie

    Jordan has the same meaning as in subsection 2(1) of the Customs Tariff; (Jordanie)

    Korea

    Corée

    Korea has the same meaning as in subsection 2(1) of the Customs Tariff; (Corée)

    licensed user

    utilisateur agréé

    licensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)

    Liechtenstein

    Liechtenstein

    Liechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff; (Liechtenstein)

    mail

    envois ou courrier

    mail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)

    manufactured tobacco

    manufactured tobacco[Repealed, 2002, c. 22, s. 328]

    Minister

    ministre

    Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; (ministre)

    NAFTA

    ALÉNA

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

    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; (pays ALÉNA)

    Norway

    Norvège

    Norway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)

    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; (agent ou agent des douanes)

    Panama

    Panama

    Panama has the same meaning as in subsection 2(1) of the Customs Tariff; (Panama)

    person

    personne

    person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; (personne)

    Peru

    Pérou

    Peru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)

    preferential tariff treatment

    traitement tarifaire préférentiel

    preferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; (traitement tarifaire préférentiel)

    preferential tariff treatment under CCFTA

    preferential tariff treatment under CCFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CCOFTA

    preferential tariff treatment under CCOFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CCRFTA

    preferential tariff treatment under CCRFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CEFTA

    preferential tariff treatment under CEFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CIFTA

    preferential tariff treatment under CIFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CPFTA

    preferential tariff treatment under CPFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under NAFTA

    preferential tariff treatment under NAFTA[Repealed, 2012, c. 18, s. 24]

    prescribed

    réglementaire

    prescribed means

    • (a) in respect of a form or the manner of filing a form, authorized by the Minister,

    • (b) in respect of the information to be provided on or with a form, specified by the Minister, and

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

    President

    président

    President means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act; (président)

    raw leaf tobacco

    tabac en feuilles

    raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)

    record

    document

    record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; (document)

    regulation

    règlement

    regulation means a regulation made by the Governor in Council under this Act; (règlement)

    release

    dédouanement

    release means

    • (a) 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, and

    • (b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; (dédouanement)

    restricted formulation

    préparation assujettie à des restrictions

    restricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)

    specially denatured alcohol

    alcool spécialement dénaturé

    specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)

    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; (taux déterminé)

    spirits

    spiritueux

    spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

    spirits licensee

    titulaire de licence de spiritueux

    spirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)

    sufferance warehouse

    entrepôt d’attente

    sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)

    Switzerland

    Suisse

    Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)

    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; (classement tarifaire)

    territorial sea

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

    tobacco licensee

    titulaire de licence de tabac

    tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)

    tobacco product

    produit du tabac

    tobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)

    United States

    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; (valeur en douane)

    wine

    vin

    wine has the same meaning as in section 2 of the Excise Act, 2001; (vin)

    wine licensee

    titulaire de licence de vin

    wine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)

  • Marginal note:Definitions

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

    alcohol

    alcohol, ethyl alcohol and spirits[Repealed, 2002, c. 22, s. 328]

    beer or malt liquor

    bière ou liqueur de malt

    beer or malt liquor has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)

    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; (diamants)

    diesel fuel

    combustible diesel

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

    gasoline

    essence

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

    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; (perles)

    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. (pierres précieuses ou fines)

    wine

    wine[Repealed, 2002, c. 22, s. 328]

  • (1.2) [Repealed, 2012, c. 18, s. 24]

  • Marginal note:Electronic records

    (1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.

  • Marginal note: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.

  • Marginal note:Powers, duties and functions of President

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

  • Marginal note: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.

  • Marginal note:Delegation by Minister

    (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

  • Marginal note:Delegation by Minister of National Revenue

    (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that 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;
  • 2001, c. 25, s. 1, c. 28, s. 26;
  • 2002, c. 22, s. 328;
  • 2005, c. 38, ss. 60, 145;
  • 2007, c. 18, s. 135;
  • 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. 31, 56;
  • 2010, c. 4, s. 25, c. 12, s. 48;
  • 2012, c. 18, s. 24, c. 26, ss. 30, 62, c. 31, s. 264;
  • 2014, c. 14, s. 23, c. 28, s. 26.
 
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