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

Act current to 2014-09-01 and last amended on 2014-06-19. Previous Versions

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.