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

Marginal note:Goods charged with duties from importation

• 17. (1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.

• Marginal note:Rates of duties

  (2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.

• Marginal note:Liability

  (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release becomes jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

Marginal note:Presumption of importation

• 18. (1) For the purposes of this section, all goods reported under section 12 shall be deemed to have been imported.

• Marginal note:Liability of person reporting goods short landed

  (2) Subject to subsections (3) and 20(2.1), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally or solidarily liable for all duties levied on the goods unless one or the other of them proves, within the time that may be prescribed, that the duties have been paid or that the goods

  • (a) were destroyed or lost prior to report or destroyed after report but prior to receipt in a place referred to in paragraph (c) or by a person referred to in paragraph (d);

  • (b) did not leave the place outside Canada from which they were to have been exported;

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

  • (d) have been received by a person who transports or causes to be transported within Canada goods in accordance with subsection 20(1);

  • (e) have been exported; or

  • (f) have been released.

• 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.

• Marginal note:Regulations

  (4) The Governor in Council may make regulations prescribing the circumstances in which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.