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

Act current to 2014-09-01 and last amended on 2014-06-19. 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;

    “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”

    “Canada”[Repealed, 1996, c. 31, s. 73]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    “Canada-United States Free Trade Agreement”[Repealed, 1997, c. 14, s. 35]

    “CCFTA”

    « ALÉCC »

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

    “CCOFTA”

    « ALÉCCO »

    “CCOFTA” has the same meaning as “Agreement” in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act;

    “CCRFTA”

    « ALÉCCR »

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

    “CEFTA”

    « ALÉCA »

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

    “Certificate of Origin”

    « certificat d’origine »

    “Certificate of Origin” means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b);

    “Chile”

    « Chili »

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

    “CIFTA”

    « ALÉCI »

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

    “cigar”

    “cigar”[Repealed, 2002, c. 22, s. 328]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;

    “Colombia”

    « Colombie »

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

    “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    “Commissioner”[Repealed, 2005, c. 38, s. 60]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;

    “Costa Rica”

    « Costa Rica »

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

    “courier”

    « messager »

    “courier” has the meaning assigned by regulation;

    “CPAFTA”

    « ALÉCPA »

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

    “CPFTA”

    « ALÉCP »

    “CPFTA” has the same meaning as “Agreement” in section 2 of the Canada–Peru Free Trade Agreement Implementation Act;

    “customs office”

    « bureau de douane »

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

    “data”

    « données »

    “data” means representations, in any form, of information or concepts;

    “Deputy Minister”

    “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;

    “duties”

    « droits »

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

    “duty free shop”

    « boutique hors taxes »

    “duty free shop” means a place licensed as a duty free shop by the Minister under section 24;

    “EFTA state”

    « État de l’AELÉ »

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

    “excise stamp”

    « timbre d’accise »

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

    “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 an agreement set out in column 2 of Part 1 of the schedule;

    “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;

    “goods”

    « marchandises »

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

    “Iceland”

    « Islande »

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

    “import”

    « importer »

    “import” means import into Canada;

    “imported from Israel or another CIFTA beneficiary”

    « importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI »

    “imported from Israel or another CIFTA beneficiary” has the same meaning as in subsection 2(1) of the Customs Tariff;

    “inland waters”

    « eaux internes »

    “inland waters” means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn

    • (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”

    “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;

    “Jordan”

    « Jordanie »

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

    “licensed user”

    « utilisateur agréé »

    “licensed user” has the same meaning as in section 2 of the Excise Act, 2001;

    “Liechtenstein”

    « Liechtenstein »

    “Liechtenstein” 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”

    “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;

    “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;

    “Norway”

    « Norvège »

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

    “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;

    “Panama”

    « Panama »

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

    “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;

    “Peru”

    « Pérou »

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

    “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;

    “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;

    “President”

    « président »

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

    “raw leaf tobacco”

    « tabac en feuilles »

    “raw leaf tobacco” has the same meaning as in section 2 of the Excise Act, 2001;

    “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;

    “regulation”

    « règlement »

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

    “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;

    “restricted formulation”

    « préparation assujettie à des restrictions »

    “restricted formulation” has the same meaning as in section 2 of the Excise Act, 2001;

    “specially denatured alcohol”

    « alcool spécialement dénaturé »

    “specially denatured alcohol” has the same meaning as in section 2 of the Excise Act, 2001;

    “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;

    “spirits”

    « spiritueux »

    “spirits” has the same meaning as in section 2 of the Excise Act, 2001;

    “spirits licensee”

    « titulaire de licence de spiritueux »

    “spirits licensee” has the same meaning as in section 2 of the Excise Act, 2001;

    “sufferance warehouse”

    « entrepôt d’attente »

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

    “Switzerland”

    « Suisse »

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

    “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”

    “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;

    “tobacco product”

    « produit du tabac »

    “tobacco product” has the same meaning as in section 2 of the Excise Act, 2001;

    “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;

    “wine”

    « vin »

    “wine” has the same meaning as in section 2 of the Excise Act, 2001;

    “wine licensee”

    « titulaire de licence de vin »

    “wine licensee” has the same meaning as in section 2 of the Excise Act, 2001.

  • 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;

    “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”

    “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.