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

Marginal note:Smuggling — into Canada

• 159 (1) Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the importation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

• Marginal note:Smuggling — out of Canada

  (2) Every person commits an offence who smuggles or attempts to smuggle out of Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.