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

Marginal note:Importers’ records

• 40 (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.

• Marginal note:Minister’s request

  (2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.

• Marginal note:Requirement to keep records

  (3) The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records:

  • (a) a person who is granted a licence under section 24;

  • (b) a person who receives goods authorized for delivery to the person’s place of business in the circumstances set out in paragraph 32(2)(b);

  • (c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods;

  • (d) a person who is granted a certificate under section 90 of the Customs Tariff; and

  • (e) a person who is granted a licence under section 91 of that Act.

• Marginal note:Minister’s request

  (4) Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods.