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

Marginal note:Obligation to answer questions and present goods

13 Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall

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

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