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

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Act current to 2019-07-01 and last amended on 2019-06-22. Previous Versions

PART IGeneral (continued)

Application of Act

Marginal note:Application inside and outside Canada

 Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.

Provision of Information

Marginal note:Obligation to provide accurate information

 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.

  • 2001, c. 25, s. 6

Forms

Marginal note:Declaration

 The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.

  • R.S., 1985, c. 1 (2nd Supp.), s. 8
  • 2001, c. 25, s. 7

Electronic Filing

Meaning of electronic filing

  •  (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.

  • Marginal note:Application for electronic filing

    (2) A person who is required to file or otherwise provide forms under this Act or the Customs Tariff and who meets the criteria specified in writing by the Minister may file with the Minister in the prescribed manner an application, in the prescribed form with the prescribed information, for authorization to file or otherwise provide the forms by way of electronic filing.

  • Marginal note:Authorization

    (3) If the Minister is satisfied that a person who files an application under subsection (2) meets the criteria referred to in that subsection, the Minister may, in writing, authorize the person to file or otherwise provide forms by way of electronic filing, subject to such conditions as the Minister may at any time impose.

  • Marginal note:Revocation

    (4) The Minister may revoke an authorization granted to a person under subsection (3) if

    • (a) the person, in writing, requests the Minister to revoke the authorization;

    • (b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Act or the Customs Tariff;

    • (c) the Minister is no longer satisfied that the criteria referred to in subsection (2) are met; or

    • (d) the Minister considers that the authorization is no longer required.

  • Marginal note:Notice of revocation

    (5) If the Minister revokes the authorization, the Minister shall notify the person in writing of the revocation and its effective date.

  • Marginal note:Deemed filing

    (6) For the purposes of this Act and the Customs Tariff, if a person files or otherwise provides a form by way of electronic filing in accordance with the conditions, if any, imposed under subsection (3), it is deemed to be filed or provided in the prescribed form on the prescribed day.

  • Marginal note:Print-outs as evidence

    (7) For the purposes of this Act and the Customs Tariff, a document presented by the Minister purporting to be a print-out of a form received under this section shall be received as evidence and, in the absence of proof to the contrary, is proof of the form filed or otherwise provided under this section.

  • Marginal note:Regulations

    (8) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic systems or any other technology to be used in the administration of this Act or the Customs Tariff, including regulations respecting

    • (a) the supplying of information or forms for any purpose under this Act or the Customs Tariff in electronic or other form, the notification of persons and the transmission of any other information under this Act or the Customs Tariff;

    • (b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and

    • (c) the manner in which and the extent to which, if at all, any provision of this Act or the Customs Tariff or the regulations under either Act applies to the electronic systems, and adapting any such provision for the purpose of applying it.

  • 1997, c. 36, s. 148
  • 2001, c. 25, s. 8

Brokers and Agents

Marginal note:Issue of customs broker’s licence

  •  (1) Subject to the regulations, the Minister or any person designated by the Minister for the purposes of this section may issue to any person who is qualified under the regulations a licence to transact business as a customs broker.

  • Marginal note:Amendment, etc., of licence

    (2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence issued under subsection (1), and any person designated by the Minister for the purpose of this section may amend, suspend, renew, cancel or reinstate any licence issued by himself under subsection (1).

  • Marginal note:Records

    (3) If an officer so requests, a customs broker shall make available to the officer, within the time specified by the officer, any records that the customs broker is required by the regulations to keep.

  • Marginal note:Prohibition

    (4) No person shall transact or attempt to transact business as a customs broker or hold himself out as a customs broker unless the person holds a licence issued under subsection (1) or unless he is qualified under the regulations and is duly authorized to transact business as a customs broker by a person who holds such a licence, but nothing in this subsection shall be so construed as to prohibit any person from transacting business on his own behalf under this Act, or to prohibit persons administering estates or other duly authorized agents from transacting business under this Act.

  • Marginal note:Regulations

    (5) The Governor in Council may make regulations

    • (a) prescribing qualifications as to citizenship, residence and knowledge of the laws and procedures relating to importations and exportations and any other qualifications that must be met by an applicant for a customs broker’s licence issued under subsection (1), and any such qualifications that must be met by a person who transacts business as a customs broker on behalf of a person so licensed;

    • (b) prescribing the terms and conditions on which such licences may be issued, including the security that may be required and the fees, if any, to be paid for the licences;

    • (c) prescribing the duration of such licences;

    • (d) prescribing the manner of applying for such licences or for renewals thereof;

    • (e) providing for the examination of applicants for such licences, and of persons who will transact business as customs brokers on their behalf, by the Minister or by any other person with respect to their knowledge of the laws and procedures relating to importations and exportations;

    • (f) prescribing the examination fees to be paid, the amount of any deposit that may be taken in respect thereof and the conditions under which such fees or deposits may be refunded;

    • (g) prescribing the records to be kept by customs brokers and the period of time for which they shall be kept; and

    • (h) prescribing the manner and circumstances in which the Minister may suspend or cancel a customs broker’s licence issued under subsection (1) or any other person may suspend or cancel such a licence issued by himself thereunder, and the circumstances in which a customs broker’s licence shall be surrendered.

  • R.S., 1985, c. 1, (2nd Supp.), s. 9
  • 2001, c. 25, s. 9

Marginal note:Agents

  •  (1) Subject to the regulations, any person who is duly authorized to do so may transact business under this Act as the agent of another person, but an officer may refuse to transact business with any such person unless that person, on the request of the officer, produces a written authority, in a form approved by the Minister, from the person on whose behalf he is acting.

  • Marginal note:Administrators

    (2) Any person who is duly authorized to administer the estate of another person by reason of death, bankruptcy, insolvency or incapacity or for any other reason may transact business under this Act on behalf of the estate but an officer may refuse to transact business with any such person unless that person satisfies the officer that he is duly authorized to administer the estate.

  • Marginal note:Regulations

    (3) The Governor in Council may make regulations in respect of any provision of this Act prescribing the circumstances in which a person may transact business under that provision as the agent of another person.

 
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