An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)
Full Document:
Assented to 2001-10-25
11. The Act is amended by adding the following after section 11:
Marginal note:Minister may authorize
11.1 (1) Subject to the regulations, the Minister may issue to any person an authorization to present himself or herself in an alternative manner.
Marginal note:Amendment, etc., of authorization
(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate an authorization.
Marginal note:Regulations
(3) The Governor in Council may make regulations
(a) prescribing classes of persons who may be authorized to present themselves in alternative manners;
(b) respecting alternative manners of presentation;
(c) respecting the requirements and conditions that are to be met before authorizations may be issued;
(d) respecting the terms and conditions of authorizations;
(e) respecting the amendment, suspension, renewal, cancellation or reinstatement of authorizations; and
(f) respecting fees or the manner of determining fees to be paid for authorizations.
Marginal note:Designation of customs controlled areas
11.2 (1) The Minister may designate an area as a customs controlled area for the purposes of this section and sections 11.3 to 11.5 and 99.2 and 99.3.
Marginal note:Amendment, etc. of designation
(2) The Minister may amend, cancel or reinstate at any time a designation made under this section.
Marginal note:Entry prohibited
11.3 No owner or operator of a facility where a customs controlled area is located shall grant or allow to be granted access to the customs controlled area to any person unless the person
(a) has been authorized by the Minister in accordance with regulations made under section 11.5; or
(b) is a prescribed person or a member of a prescribed class of persons.
Marginal note:Presentation and reporting
11.4 (1) Subject to subsection (2), every person leaving a customs controlled area, other than for the purpose of boarding a flight with a destination outside Canada, shall
(a) present himself or herself in the prescribed manner to an officer and identify himself or herself;
(b) report in the prescribed manner and make available to the officer any goods that he or she has acquired through any means while in the customs controlled area; and
(c) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.
Marginal note:Non-application of subsection (1)
(2) Subsection (1) does not apply to
(a) persons who are required to present themselves under section 11 or report goods under section 12; or
(b) prescribed persons or members of prescribed classes of persons in prescribed circumstances.
Marginal note:Regulations
11.5 The Governor in Council may make regulations
(a) respecting the authorization of persons under paragraph 11.3(a);
(b) prescribing persons or classes of persons who may be granted access under paragraph 11.3(b);
(c) respecting the circumstances in which an authorization under paragraph 11.3(a) may be amended, suspended, renewed, cancelled or reinstated;
(d) respecting the manner in which a person must present himself or herself under paragraph 11.4(1)(a) and report goods under paragraph 11.4(1)(b); and
(e) prescribing for the purposes of paragraph 11.4(2)(b) persons or classes of persons who are exempt from the requirements imposed by subsection 11.4(1) and the circumstances in which they are exempted.
12. Paragraph 12(3)(a) of the Act is replaced by the following:
(a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of the person’s baggage where the person and the person’s baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;
13. Section 13 of the Act is replaced by the following:
Marginal note:Obligation to answer questions and present goods
13. Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall
(a) answer truthfully any question asked by an officer with respect to the goods; and
(b) if an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of the conveyance, or open or unpack any package or container that the officer wishes to examine.
14. Subsection 17(2) of the Act is replaced by the following:
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.
15. The portion of subsection 18(2) of the Act before paragraph (a) is replaced by the following:
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
16. (1) The portion of subsection 19(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disposition of goods before release
19. (1) Subject to section 20, any person who is authorized by an officer or by any prescribed means to do so may
(2) Section 19 of the Act is amended by adding the following after subsection (1):
Marginal note:Authorization to deliver goods
(1.1) In prescribed circumstances and under prescribed conditions, a person may be authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.
Marginal note:1995, c. 41, s. 3(2)
(3) The portion of subsection 19(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Movement and storage of goods
(2) Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer or by any prescribed means to do so may
17. (1) The portion of subsection 20(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Liability of transporter
(2) Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were
(2) Section 20 of the Act is amended by adding the following after subsection (2):
Marginal note:Exception
(2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were
(a) destroyed while being transported;
(b) received in a customs office, bonded warehouse or duty free shop;
(c) if the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;
(d) exported; or
(e) received at the place of business of the importer, owner or consignee.
Marginal note:1995, c. 41, s. 5
18. Subsection 22(1) of the Act is replaced by the following:
Marginal note:Records
22. (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:
(a) a person who transports or causes to be transported goods into Canada; or
(b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released.
Marginal note:1995, c. 39, s. 168
19. (1) The portion of subsection 28(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Liability of operator
28. (1) Subject to subsection (1.2), the operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in that warehouse or shop unless the operator proves that the goods
Marginal note:1993, c. 25, s. 72(1)
(2) Subsection 28(1.1) of the Act is replaced by the following:
Marginal note:Exception — certain goods
(1.1) This section does not apply to goods to which paragraph 32(2)(b) applies.
Marginal note:1993, c. 25, s. 72(2)
(3) Subsection 28(3) of the Act is replaced by the following:
Definition “duties” does not apply
(3) The definition “duties” in subsection 2(1) does not apply for the purposes of subsections (1) and (2).
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