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

Act current to 2016-10-11 and last amended on 2015-08-01. Previous Versions

Marginal note:Incorporation by reference

 A regulation made under this Act may incorporate by reference any material regardless of its source and either as it exists on a particular date or as amended from time to time.

  • 2009, c. 10, s. 17.
Marginal note:Prohibition or regulation of importation

 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.

Marginal note:Bonds and security
  •  (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.

  • Marginal note:Forms

    (2) All bonds required under this Act shall be in a form satisfactory to the Minister.

Marginal note:Special services
  •  (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.

  • Marginal note: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.

Marginal note:Retroactive effect

 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

Marginal note:Permanent review by Parliamentary Committee
  •  (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.

  • Marginal note: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.


Definition of former Act

  •  (1) In this section, former Act means the Customs Act, chapter C-40 of the Revised Statutes of Canada, 1970.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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


 [Repealed, R.S., 1985, c. 45 (1st Supp.), s. 10]


 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 75]


Coming into Force

Marginal note:Commencement

Footnote * This Act or any provision thereof shall come into force on a day or days to be fixed by proclamation.

  • Return to footnote *[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.]

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