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

Act current to 2017-11-06 and last amended on 2017-09-21. Previous Versions

Marginal note:Detention of goods
  •  (1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with.

  • Marginal note:Disposition of detained goods

    (2) Goods that are detained under subsection (1) may be deposited in a place of safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.

Definition of dwelling-house

  •  (1) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

    • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

    • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.

  • Marginal note:Inspections

    (2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,

    • (a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act;

    • (b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act;

    • (c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and

    • (d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.

  • Marginal note:Prior authorization

    (3) If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).

  • Marginal note:Warrant

    (4) On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that

    • (a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in paragraph (2)(c);

    • (b) entry into the dwelling-house is necessary; and

    • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused.

  • Marginal note:Other access to document

    (5) If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may

    • (a) order the occupant of the dwelling-house to provide the officer with reasonable access to any document or property; and

    • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 42;
  • 2001, c. 25, s. 32;
  • 2005, c. 38, s. 68.

Verifications

Marginal note:Methods of verification

 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.

  • 1997, c. 36, s. 160;
  • 2001, c. 25, s. 33;
  • 2005, c. 38, s. 69.

Verifications under a Free Trade Agreement

Conduct of Verification

Marginal note:Methods of verification
  •  (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,

    • (a) conduct a verification of origin of goods for which preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), is claimed

      • (i) by entering any prescribed premises or place at any reasonable time, or

      • (ii) in the prescribed manner; or

    • (b) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of

      • (i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a NAFTA country, or

      • (ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a NAFTA country.

  • Marginal note:Method of verification — certain agreements

    (1.1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct any of the following:

    • (a) a verification of origin of goods for which preferential tariff treatment under CEFTA is claimed, by requesting in writing that the customs administration of the EFTA state of export conduct a verification and provide an opinion as to whether the goods are originating within the meaning of Annex C of CEFTA;

    • (b) a verification of origin of goods for which preferential tariff treatment under CUFTA is claimed, by requesting in writing that the customs administration of Ukraine conduct a verification and provide a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA;

    • (c) a verification of origin of goods for which preferential tariff treatment under CETA is claimed, by requesting in writing that the customs administration of the EU country or other CETA beneficiary of export conduct a verification and provide a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA.

  • Marginal note:Withdrawal of preferential tariff treatment

    (2) If an exporter or producer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods.

  • Marginal note:Withdrawal of preferential tariff treatment under CEFTA

    (3) Preferential tariff treatment under a free trade agreement referred to in subsection (1.1) may be denied or withdrawn from the goods in any of the following circumstances:

    • (a) in the case of CEFTA, if the EFTA state of export fails to conduct a verification or provide an opinion as to whether the goods are originating;

    • (a.1) in the case of CUFTA, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating;

    • (a.2) in the case of CETA, if the EU country or other CETA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating;

    • (b) if an officer or other person designated under subsection (1.1) is unable to determine whether the goods are originating; or

    • (c) in any other prescribed circumstances.

  • 1993, c. 44, s. 86;
  • 1995, c. 41, s. 16;
  • 1997, c. 14, s. 38, c. 36, s. 161;
  • 2005, c. 38, s. 70;
  • 2009, c. 6, s. 24;
  • 2017, c. 6, s. 83, c. 8, ss. 21, 43.

Statement of Origin

Marginal note:Statement of origin
  •  (1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter or producer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.

  • Marginal note:Basis of statement

    (2) A statement referred to in subsection (1) must include any findings of fact or law on which it was based.

  • 1993, c. 44, s. 86;
  • 1997, c. 14, s. 38, c. 36, s. 162;
  • 2012, c. 18, s. 26(F).
 
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