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

Act current to 2016-04-12 and last amended on 2015-08-01. Previous Versions

Marginal note:Powers of entry

 For the purpose of exercising his authority under section 111, an officer may, with such assistance as he deems necessary, break open any door, window, lock, fastener, floor, wall, ceiling, compartment, plumbing fixture, box, container or any other thing.

Marginal note:Limitation for seizures and ascertained forfeitures

 No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notice is sent.

Marginal note:Custody of things seized
  •  (1) Anything that is seized under this Act shall forthwith be placed in the custody of an officer.

  • Marginal note:Report where evidence seized

    (2) Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the President.

  • Marginal note:Return of evidence

    (3) Anything that is seized under this Act as evidence alone shall be returned forthwith on completion of all proceedings in which the thing seized may be required.

  • R.S., 1985, c. 1 (2nd Supp.), s. 114;
  • 1999, c. 17, s. 127;
  • 2005, c. 38, s. 85.
Marginal note:Copies of records
  •  (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.

  • Marginal note:Detention of records seized

    (2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period,

    • (a) the person from whom it was seized agrees to its further detention for a specified period;

    • (b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or

    • (c) judicial proceedings are instituted in which the seized record may be required.

  • R.S., 1985, c. 1 (2nd Supp.), s. 115;
  • 2001, c. 25, s. 65.
Marginal note:Goods stopped or taken by peace officer

 Where a peace officer detains or seizes anything that he suspects is subject to seizure under this Act, he shall forthwith notify an officer thereof and describe the thing detained or seized to the officer.

Return of Goods Seized

Marginal note:Return of goods seized
  •  (1) An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of

    • (a) an amount of money of a value equal to

      • (i) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

        • (A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

        • (B) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case, or

      • (ii) such lesser amount as the Minister may direct; or

    • (b) where the Minister so authorizes, security satisfactory to the Minister.

  • Marginal note:No return of certain goods

    (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco, excise stamps or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.

  • R.S., 1985, c. 1 (2nd Supp.), s. 117;
  • 1995, c. 41, s. 31;
  • 1997, c. 36, s. 185;
  • 2002, c. 22, s. 338;
  • 2007, c. 18, s. 137;
  • 2010, c. 12, s. 50.
Marginal note:Return of conveyance seized

 An officer may, subject to this or any other Act of Parliament, return any conveyance that has been seized under this Act to the person from whom it was seized or to any person authorized by the person from whom it was seized on receipt of

  • (a) an amount of money of a value equal to

    • (i) the value of the conveyance at the time of seizure, as determined by the Minister, or

    • (ii) such lesser amount as the Minister may direct; or

  • (b) where the Minister so authorizes, security satisfactory to the Minister.

Marginal note:Return of animals or perishable goods seized
  •  (1) An officer shall, subject to this or any other Act of Parliament, return any animals or perishable goods that have been seized under this Act and have not been sold under subsection (2) to the person from whom they were seized or to any person authorized by the person from whom they were seized at the request of such person and on receipt of

    • (a) an amount of money of a value equal to

      • (i) the aggregate of the value for duty of the animals or perishable goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,

        • (A) at the time of seizure, if the animals or perishable goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

        • (B) at the time the animals or perishable goods were accounted for under subsection 32(1), (2) or (5), in any other case, or

      • (ii) such lesser amount as the Minister may direct; or

    • (b) where the Minister so authorizes, security satisfactory to the Minister.

  • Marginal note:Sale of seized goods

    (2) An officer may sell any animals or perishable goods that have been seized under this Act, in order to avoid the expense of keeping them or to avoid their deterioration, at any time after giving the person from whom they were seized or the owner thereof a reasonable opportunity to obtain the animals or perishable goods under subsection (1), and the proceeds of the sale shall be held as forfeit in lieu of the thing sold.

  • R.S., 1985, c. 1 (2nd Supp.), s. 119;
  • 1995, c. 41, s. 32;
  • 1997, c. 36, s. 186.
Marginal note:Dealing with goods seized
  •  (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.

  • Marginal note:Excise stamps not to be sold

    (1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.

  • Marginal note:Restriction

    (1.1) Subject to the regulations, the sale under subsection (1) of

    • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

    • (b) wine may only be to a wine licensee;

    • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and

    • (d) a restricted formulation may only be to a licensed user.

  • Marginal note:Proceeds of sale

    (2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.

  • Marginal note:Payment of compensation

    (3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid

    • (a) where the goods were sold, the proceeds from the sale; and

    • (b) in any other case, the value of the goods.

  • 1994, c. 37, s. 9;
  • 2002, c. 22, s. 339;
  • 2007, c. 18, s. 138;
  • 2010, c. 12, s. 51.
 
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