Customs Act
Marginal note:Definitions
2 (1) In this Act,
Agency
Agence
Agency means the Canada Border Services Agency; (Agence)
bonded warehouse
entrepôt de stockage
bonded warehouse means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff; (entrepôt de stockage)
- Canada
Canada[Repealed, 1996, c. 31, s. 73]
- Canada-United States Free Trade Agreement
Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]
CCFTA
ALÉCC
CCFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act; (ALÉCC)
CCRFTA
ALÉCCR
CCRFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (ALÉCCR)
CEFTA
ALÉCA
CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)
Certificate of Origin
certificat d’origine
Certificate of Origin means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b); (certificat d’origine)
Chile
Chili
Chile has the same meaning as in subsection 2(1) of the Customs Tariff; (Chili)
CIFTA
ALÉCI
CIFTA has the same meaning as “Agreement” in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act; (ALÉCI)
- cigar
cigar[Repealed, 2002, c. 22, s. 328]
- Commissioner
Commissioner[Repealed, 2005, c. 38, s. 60]
conveyance
moyen de transport
conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; (moyen de transport)
Costa Rica
Costa Rica
Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff; (Costa Rica)
courier
messager
courier has the meaning assigned by regulation; (messager)
CPFTA
ALÉCP
CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)
customs office
bureau de douane
customs office means a place designated as a customs office by the Minister under section 5; (bureau de douane)
data
données
data means representations, in any form, of information or concepts; (données)
- Deputy Minister
Deputy Minister[Repealed, 1999, c. 17, s. 123]
designated goods
marchandises désignées
designated goods means
(a) [Repealed, 2002, c. 22, s. 328]
(b) aviation fuel,
(c) aviation gasoline,
(d) beer or malt liquor,
(e) diamonds,
(f) diesel fuel,
(g) gasoline,
(h) pearls,
(i) precious and semi-precious stones,
(i.1) spirits,
(j) wine, or
(k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act; (marchandises désignées)
duties
droits
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
boutique hors taxes
duty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)
EFTA state
État de l’AELÉ
EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)
export
exporter
export means export from Canada; (exporter)
forfeit
confisquer
forfeit means forfeit to Her Majesty in right of Canada; (confisquer)
free trade agreement
accord de libre-échange
free trade agreement means NAFTA, CCFTA, CCRFTA, CEFTA, CIFTA or CPFTA; (accord de libre-échange)
free trade partner
partenaire de libre-échange
free trade partner means
(a) a NAFTA country,
(b) Chile,
(c) Costa Rica,
(d) Israel or another CIFTA beneficiary,
(e) an EFTA state, or
(f) Peru; (partenaire de libre-échange)
goods
marchandises
goods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)
Iceland
Islande
Iceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)
import
importer
import means import into Canada; (importer)
imported from Israel or another CIFTA beneficiary
importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI
imported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)
inland waters
eaux internes
inland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn
(a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and
(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west; (eaux internes)
- internal waters
internal waters[Repealed, 1996, c. 31, s. 73]
Israel or another CIFTA beneficiary
Israël ou autre bénéficiaire de l’ALÉCI
Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (Israël ou autre bénéficiaire de l’ALÉCI)
licensed user
utilisateur agréé
licensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)
Liechtenstein
Liechtenstein
Liechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff; (Liechtenstein)
mail
envois ou courrier
mail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)
- manufactured tobacco
manufactured tobacco[Repealed, 2002, c. 22, s. 328]
Minister
ministre
Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; (ministre)
NAFTA
ALÉNA
NAFTA has the meaning assigned to the word “Agreement” by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (ALÉNA)
NAFTA country
pays ALÉNA
NAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (pays ALÉNA)
Norway
Norvège
Norway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)
officer
agent ou agent des douanes
officer means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police; (agent ou agent des douanes)
person
personne
person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; (personne)
Peru
Pérou
Peru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)
preferential tariff treatment under CCFTA
traitement tarifaire préférentiel de l’ALÉCC
preferential tariff treatment under CCFTA means, in respect of goods, entitlement to the Chile Tariff rates of customs duty under the Customs Tariff; (traitement tarifaire préférentiel de l’ALÉCC)
preferential tariff treatment under CCRFTA
traitement tarifaire préférentiel de l’ALÉCCR
preferential tariff treatment under CCRFTA means, in respect of goods, entitlement to the Costa Rica Tariff rates of customs duty under the Customs Tariff; (traitement tarifaire préférentiel de l’ALÉCCR)
preferential tariff treatment under CEFTA
traitement tarifaire préferentiel de l’ALÉCA
preferential tariff treatment under CEFTA means, in respect of goods, entitlement to the rates of customs duty under the Customs Tariff in respect of one of the following tariffs:
(a) the Iceland Tariff,
(b) the Norway Tariff, or
(c) the Switzerland–Liechtenstein Tariff; (traitement tarifaire préferentiel de l’ALÉCA)
preferential tariff treatment under CIFTA
traitement tarifaire préférentiel de l’ALÉCI
preferential tariff treatment under CIFTA means, in respect of goods, entitlement to the Canada–Israel Agreement Tariff rates of customs duty under the Customs Tariff; (traitement tarifaire préférentiel de l’ALÉCI)
preferential tariff treatment under CPFTA
traitement tarifaire préférentiel de l’ALÉCP
preferential tariff treatment under CPFTA means, in respect of goods, entitlement to the Peru Tariff rates of customs duty under the Customs Tariff; (traitement tarifaire préférentiel de l’ALÉCP)
preferential tariff treatment under NAFTA
traitement tarifaire préférentiel de l’ALÉNA
preferential tariff treatment under NAFTA means, in respect of goods, entitlement to the United States Tariff, the Mexico Tariff or the Mexico–United States Tariff rates of customs duty under the Customs Tariff; (traitement tarifaire préférentiel de l’ALÉNA)
prescribed
réglementaire
prescribed means
(a) in respect of a form or the manner of filing a form, authorized by the Minister,
(b) in respect of the information to be provided on or with a form, specified by the Minister, and
(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; (réglementaire)
President
président
President means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act; (président)
raw leaf tobacco
tabac en feuilles
raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)
record
document
record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; (document)
regulation
règlement
regulation means a regulation made by the Governor in Council under this Act; (règlement)
release
dédouanement
release means
(a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and
(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; (dédouanement)
restricted formulation
préparation assujettie à des restrictions
restricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)
specially denatured alcohol
alcool spécialement dénaturé
specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)
specified rate
taux déterminé
specified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; (taux déterminé)
spirits
spiritueux
spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)
spirits licensee
titulaire de licence de spiritueux
spirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)
sufferance warehouse
entrepôt d’attente
sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)
Switzerland
Suisse
Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)
tariff classification
classement tarifaire
tariff classification means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (classement tarifaire)
- territorial sea
territorial sea[Repealed, 1996, c. 31, s. 73]
tobacco licensee
titulaire de licence de tabac
tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)
tobacco product
produit du tabac
tobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)
- United States
United States[Repealed, 1997, c. 14, s. 35]
value for duty
valeur en douane
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)
wine
vin
wine has the same meaning as in section 2 of the Excise Act, 2001; (vin)
wine licensee
titulaire de licence de vin
wine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)
Marginal note:Definitions
(1.1) For the purpose of the definition designated goods in subsection (1),
- alcohol
alcohol, ethyl alcohol and spirits[Repealed, 2002, c. 22, s. 328]
beer or malt liquor
bière ou liqueur de malt
beer or malt liquor has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)
diamonds
diamants
diamonds means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (diamants)
diesel fuel
combustible diesel
diesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act; (combustible diesel)
gasoline
essence
gasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act; (essence)
pearls
perles
pearls means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (perles)
precious and semi-precious stones
pierres précieuses ou fines
precious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff. (pierres précieuses ou fines)
- wine
wine[Repealed, 2002, c. 22, s. 328]
Marginal note:Preferential tariff treatment
(1.2) For the purposes of this Act, a reference to preferential tariff treatment under a free trade agreement shall be read as a reference to whichever of the following is applicable in the circumstances:
(a) preferential tariff treatment under NAFTA;
(b) preferential tariff treatment under CCFTA;
(c) preferential tariff treatment under CCRFTA;
(d) preferential tariff treatment under CIFTA;
(e) preferential tariff treatment under CEFTA; or
(f) preferential tariff treatment under CPFTA.
Marginal note:Electronic records
(1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.
Marginal note:Restriction of Canadian waters
(2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.
Marginal note:Powers, duties and functions of President
(3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.
Marginal note:Delegation
(4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.
Marginal note:Delegation by Minister
(5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.
Marginal note:Delegation by Minister of National Revenue
(6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.
- R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118
- 1988, c. 65, s. 66
- 1990, c. 45, s. 19
- 1992, c. 28, s. 1
- 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81
- 1994, c. 13, s. 7
- 1995, c. 15, s. 24, c. 41, s. 1
- 1996, c. 31, s. 73, c. 33, s. 28
- 1997, c. 14, s. 35, c. 36, s. 147
- 1998, c. 19, s. 262
- 1999, c. 17, s. 123
- 2001, c. 25, s. 1, c. 28, s. 26
- 2002, c. 22, s. 328
- 2005, c. 38, ss. 60, 145
- 2007, c. 18, s. 135
- 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. 31, 56
- Date modified: