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

Act current to 2015-11-16 and last amended on 2015-08-01. Previous Versions

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

  • Marginal note:Excise stamps not to be sold

    (1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.

  • Marginal note:Restriction

    (1.1) Subject to the regulations, the sale under subsection (1) of

    • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

    • (b) wine may only be to a wine licensee;

    • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and

    • (d) a restricted formulation may only be to a licensed user.

  • Marginal note: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.

  • Marginal note: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;
  • 2002, c. 22, s. 339;
  • 2007, c. 18, s. 138;
  • 2010, c. 12, s. 51.
Marginal note:Value substituted for value for duty

 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.

Marginal note:Goods no longer forfeit

 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.



Marginal note:Forfeitures accrue automatically from time of contravention

 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.