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

Act current to 2014-07-22 and last amended on 2014-06-19. Previous Versions

Marginal note:Advance information

 The Governor in Council may make regulations

  • (a) requiring persons to give, before a conveyance’s arrival in Canada, information about the conveyance and the persons and the goods on board the conveyance;

  • (b) respecting the information that must be given;

  • (c) prescribing the persons or classes of persons who must give the information;

  • (d) prescribing the circumstances in which the information must be given; and

  • (e) respecting the time within which and the manner in which the information must be given.

  • 2009, c. 10, s. 6.
Marginal note:Obligation to answer questions and present goods

 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.

  • R.S., 1985, c. 1 (2nd Supp.), s. 13;
  • 2001, c. 25, s. 13.
Marginal note:Restriction on unloading before report
  •  (1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.

  • Marginal note:Report of goods unloaded

    (2) Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.

Marginal note:Report of goods illegally imported

 Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.

Marginal note:Wreck deemed imported
  •  (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.

  • Marginal note:Report of wreck and liability for duties

    (2) If any wreck that has come into Canada from outside Canada is released to a person under section 158 of the Canada Shipping Act, 2001, that person

    • (a) shall forthwith report the delivery to an officer; and

    • (b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.

  • Definition of “wreck”

    (3) In this section, “wreck” includes

    • (a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;

    • (b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;

    • (c) the property of shipwrecked persons; and

    • (d) any wrecked aircraft or any part thereof and cargo thereof.

  • R.S., 1985, c. 1 (2nd Supp.), s. 16;
  • 2001, c. 26, s. 299.