Customs Sufferance Warehouses Regulations (SOR/86-1065)

Receipt and Refusal of Goods

• 14 (1) Every licensee shall acknowledge the receipt of goods in the sufferance warehouse by electronic means.

• (2) However, if the goods were transported to Canada by or on behalf of a courier and will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties, the licensee shall acknowledge the receipt of the goods in the sufferance warehouse by

  • (a) endorsing the bill of lading, waybill or similar document presented by the carrier;

  • (b) endorsing the customs document on which the goods were reported under the Reporting of Imported Goods Regulations; or

  • (c) issuing a transfer document to the carrier.

• (3) For the purposes of subsection (2), courier has the same meaning as in section 2 of the Persons Authorized to Account for Casual Goods Regulations.

14.1 A licensee may refuse goods that are brought to the sufferance warehouse for safe-keeping when the storage of the goods is requested by or on behalf of a person who has an unpaid account for storage fees at the sufferance warehouse.

14.2 [Repealed, SOR/2005-211, s. 3]

Time Limits

• 15 (1) Subject to subsections (2) to (4.1), if goods in a sufferance warehouse have not been removed from the sufferance warehouse within 40 days after the day on which the goods were reported under section 12 of the Act, the goods may, at the end of that limitation period, be deposited in a place of safe-keeping as provided for in subsection 37(1) of the Act.

• (2) Where perishable goods in a sufferance warehouse have not been removed therefrom within four days after the day on which they were reported under section 12 of the Act, the goods may be deposited in a place of safe-keeping as provided for in subsection 37(1) of the Act.

• (3) Where goods in a sufferance warehouse are prescribed substances within the meaning of the Atomic Energy Control Act or prescribed items within the meaning of the Atomic Energy Control Regulations and have not been removed therefrom within 14 days after the day on which the goods were reported under section 12 of the Act, the goods may be deposited in a place of safe-keeping as provided for in subsection 37(1) of the Act.

• (4) For the purposes of subsection 39.1(1) of the Act, firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco products and vaping products are goods of a prescribed class that are forfeit if they are not removed from a sufferance warehouse within 14 days after the day on which they were reported under section 12 of the Act.

• (4.1) For the purposes of subsection 39.1(1) of the Act, spirits are goods of a prescribed class that are forfeit if they are not removed from a sufferance warehouse within 21 days after the day on which they were reported under section 12 of the Act.

• (5) Every licensee shall provide the Agency with a list of all goods not removed from the sufferance warehouse within the time limit prescribed in subsection (1), (2), (3), (4) or (4.1), as the case may be, on the first business day following the end of that period.

16 [Repealed, SOR/96-38, s. 7]

Alteration of Goods

17 Every licensee shall ensure that goods are manipulated, unpacked, packed, altered or combined with other goods while in a sufferance warehouse only for the purpose of

• (a) stamping the goods, if the goods consist of

  • (i) imported raw leaf tobacco or imported tobacco products that are placed in the sufferance warehouse in accordance with section 39 of the Excise Act, 2001, or

  • (ii) imported vaping products that are placed in the sufferance warehouse in accordance with section 158.51 of the Excise Act, 2001;

• (b) marking the goods, if the goods consist of special containers of spirits or wine, imported by an excise warehouse licensee, that are placed in the sufferance warehouse in accordance with section 80 or 85 of the Excise Act, 2001; or

• (c) marking the goods, if the goods consist of goods in respect of which any regulations made under paragraph 19(1)(a) of the Customs Tariff apply.