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

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART IIImportation (continued)

Movement and Storage of Goods (continued)

Marginal note:Statistics

  •  (1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.

  • Marginal note:Prescribed form

    (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

  • Marginal note:Regulations

    (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.

  • 1988, c. 65, s. 67

Transportation

Marginal note:Transportation of goods

  •  (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.

  • 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

    • (a) destroyed while being so transported;

    • (b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

    • (c) where 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) received by another person who is entitled under subsection (1) to transport such goods; or

    • (e) exported.

  • 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: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.

  • R.S., 1985, c. 1 (2nd Supp.), s. 20
  • 1995, c. 41, s. 4
  • 1997, c. 36, s. 151
  • 2001, c. 25, s. 17

Marginal note:Officer’s access to goods

 Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.

Marginal note:Records

  •  (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:Exemption

    (2) The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada.

  • R.S., 1985, c. 1 (2nd Supp.), s. 22
  • 1995, c. 41, s. 5
  • 2001, c. 25, s. 18

Marginal note:Transportation over territory outside Canada

 Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.

Warehouses and Duty Free Shops

Marginal note:Licences

  •  (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place

    and may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein.

  • Definition of duties not to apply

    (1.1) The definition duties in subsection 2(1) does not apply for the purposes of paragraph (1)(c).

  • Marginal note:Amendment of licence

    (2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).

  • R.S., 1985, c. 1 (2nd Supp.), s. 24
  • 1993, c. 25, s. 70
  • 1995, c. 41, s. 6
  • 2001, c. 16, s. 2
  • 2002, c. 22, s. 330

Marginal note:Sufferance warehouse operator’s obligation

 Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.

Marginal note:Price of goods sold in duty free shop

  • R.S., 1985, c. 1 (2nd Supp.), s. 26
  • 1993, c. 25, s. 71
  • 2002, c. 22, s. 331

Marginal note:Officer’s access to goods

 The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.

 
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