Customs Act

Marginal note:Liability of operator

• 28 (1) Subject to subsection (1.2), the operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in that warehouse or shop unless the operator proves that the goods

  • (a) are still in the warehouse or duty free shop;

  • (b) have been destroyed while in the warehouse or duty free shop;

  • (c) have been removed from the warehouse or duty free shop pursuant to section 19;

  • (d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or

  • (e) have been released by an officer.

• Marginal note:Exception — certain goods

  (1.1) This section does not apply to goods to which paragraph 32(2)(b) applies.

• Marginal note:Where s. (1) not applicable

  (1.2) Subsection (1) does not apply in respect of the tax levied under section 23.2 of the Excise Tax Act.

• Marginal note:Rates of duties

  (2) The rates of duties payable on goods under subsection (1) shall,

  • (a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and

  • (b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein.

• Definition duties does not apply

  (3) The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2).