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2 (1) In this Act,

cannabis product

cannabis product  has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)

CCOFTA

CCOFTA  has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)

CETA

CETA  has the same meaning as Agreement in section2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act; (AÉCG)

CHFTA

CHFTA  has the same meaning as Agreement in section2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)

CJFTA

CJFTA  has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)

CKFTA

CKFTA  has the same meaning as Agreement in section2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)

CPAFTA

CPAFTA  has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)

CPFTA

CPFTA  has the same meaning as Agreement in section2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)

CPTPP

CPTPP  has the same meaning as Agreement in section2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP)

CUFTA

CUFTA  has the same meaning as Agreement in section2 of the Canada–Ukraine Free Trade Agreement Implementation Act; (ALÉCU)

CUKTCA

CUKTCA  has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)

CUSMA

CUSMA  has the meaning assigned by the definition Agreement in section2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)

customs office

customs office  means a place designated as a customs office by the Minister under section 5; (bureau de douane)

duties

duties  means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act; (droits)

duty free shop

duty free shop  means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)

excise stamp

excise stamp  has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)

immediate container

immediate container  has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

licensed user

licensed user  has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)

mail

mail  has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)

preferential tariff treatment under CCFTA

preferential tariff treatment under CCFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CCOFTA

preferential tariff treatment under CCOFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CCRFTA

preferential tariff treatment under CCRFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CEFTA

preferential tariff treatment under CEFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CIFTA

preferential tariff treatment under CIFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CPFTA

preferential tariff treatment under CPFTA [Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under NAFTA

preferential tariff treatment under NAFTA [Repealed, 2012, c. 18, s. 24]

raw leaf tobacco

raw leaf tobacco  has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)

restricted formulation

restricted formulation  has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)

specially denatured alcohol

specially denatured alcohol  has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)

spirits

spirits  has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

spirits licensee

spirits licensee  has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)

sufferance warehouse

sufferance warehouse  means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)

tobacco licensee

tobacco licensee  has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)

tobacco product

tobacco product  has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)

value for duty

value for duty  means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; (valeur en douane)

vaping device

vaping device  has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

vaping product

vaping product  has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)

vaping product licensee

vaping product licensee  has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de produits de vapotage)

vaping substance

vaping substance  has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

wine

wine  has the same meaning as in section 2 of the Excise Act, 2001; (vin)

wine licensee

wine licensee  has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)

(1.1) For the purpose of the definition designated goods in subsection (1),

beer

beer or malt liquor  has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)

(1.2) [Repealed, 2012, c. 18, s. 24]

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

[...]

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.

74 (1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if

• [...]

• (e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;

Marginal note:Refund treated as re-determination

(1.1) The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).

[...]

Marginal note:Application of refund

(8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.

97.25 (1) Any goods that are to be exported, that have been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.

Marginal note:Conveyances

(2) Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.

Marginal note:Sale of detained goods

(3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold

[...]

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Marginal note:Effect of absence of sufficient information

(6) Where there is not sufficient information to determine any of the amounts required to be added to the price paid or payable in respect of any goods being appraised, the value for duty of the goods shall not be appraised under this section.

Marginal note:Where information inaccurate

(7) Where an officer who is appraising the value for duty of goods believes on reasonable grounds that the information submitted in support of the transaction value of the goods as determined under subsection (4) is inaccurate, the officer shall determine, in accordance with the prescribed procedure, that the value for duty of the goods shall not be appraised under this section.