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

Marginal note:Transportation of goods

• 20 (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.

• Marginal note:Liability of transporter

  (2) Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were

  • (a) destroyed while being so transported;

  • (b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

  • (c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;

  • (d) received by another person who is entitled under subsection (1) to transport such goods; or

  • (e) exported.

• Marginal note:Exception

  (2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were

  • (a) destroyed while being transported;

  • (b) received in a customs office, bonded warehouse or duty free shop;

  • (c) if the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;

  • (d) exported; or

  • (e) received at the place of business of the importer, owner or consignee.

• Marginal note:Rates of duties

  (3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.