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

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Act current to 2020-03-05 and last amended on 2019-12-18. Previous Versions

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
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