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

AMENDMENTS NOT IN FORCE

• — 2015, c. 27, s. 35

  • 35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k):

    • (k.1) an official solely for the purpose of administering or enforcing the Firearms Act;

• — 2021, c. 23, s. 212

  • 212 Subsection 45(1) of the Act is amended by adding the following in alphabetical order:

    sold for export to Canada

    sold for export to Canada has the meaning assigned by the regulations. (vendre pour exportation au Canada)

• — 2021, c. 23, s. 213

  • 213 Subsections 97.22(2) and (3) of the Act are replaced by the following:

    • Penalty or ascertained forfeiture

      (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service.

    • Amounts demanded

      (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.

• — 2021, c. 23, s. 214

  • 214 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following:

    • Collection action delayed

      • 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day:

• — 2021, c. 23, s. 215

  • 215 Section 109.5 of the Act is replaced by the following:

    • Interest on penalties

      109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

• — 2021, c. 23, s. 216

  • 216 Subsection 124(6) of the Act is replaced by the following:

    • Interest

      (6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount is paid in full, calculated on the outstanding balance.

• — 2021, c. 23, s. 217

  • 217 Subsection 133(7) of the Act is replaced by the following:

    • Interest

      (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full, calculated on the outstanding balance of the amount.

• — 2023, c. 26, s. 475

  • 475 Section 7.1 of the Customs Act is replaced by the following:

    • Obligation to provide accurate information

      7.1 Any information provided to an officer or the Agency in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act, or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.

• — 2023, c. 26, s. 476

  • • 476 (1) Subsections 11(1) to (3) of the Act are replaced by the following:

      • Presentation on arrival in Canada

        • 11 (1) Subject to this section, every person arriving in Canada shall, except in the circumstances and subject to the conditions that may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present themselves

          • (a) to an officer in person; or

          • (b) to the Agency by a means of telecommunication that is specified by the Minister for use at that customs office.

        • Limitation

          (1.1) If only one of the manners of presentation set out in paragraphs (1)(a) and (b) is made available at the customs office, the person shall present themselves under subsection (1) in that manner.

        • Information

          (1.2) The person presenting themselves under subsection (1) shall

          • (a) if presenting in person, provide any information that may be required by the officer in the performance of the officer’s duties under this or any other Act of Parliament;

          • (b) if presenting by a means of telecommunication, provide any information, including a photograph taken when they are presenting themselves, that may be required by the Agency and that is related to the performance of an officer’s duties under this or any other Act of Parliament; and

          • (c) in either case, answer truthfully any questions that are asked by an officer in the performance of those duties.

        • Information before arrival

          (1.3) A person who intends to present themselves by a means of telecommunication under paragraph (1)(b) shall, in the prescribed circumstances, provide the prescribed information within the prescribed time before they arrive in Canada.

        • Exception

          (2) Subsection (1) does not apply to any person who has presented themselves outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to their arrival in Canada, unless an officer requires them to comply with that subsection.

        • Presentation of passengers and crew

          (3) Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in the circumstances and subject to the conditions that may be prescribed, ensure that the passengers and crew are immediately on arrival in Canada transported to a customs office referred to in subsection (1).

    • (2) Subsection 11(7) of the Act is replaced by the following:

      • Powers of officer

        (7) An officer may require that a person present themselves in person in accordance with paragraph (1)(a) at a time and place that the officer may specify, even if the person

        • (a) presents themselves, or expresses an intention to present themselves, at a customs office by a means of telecommunication under paragraph (1)(b);

        • (b) is exempt in the prescribed circumstances referred to in subsection (1) from presenting themselves in accordance with that subsection;

        • (c) holds an authorization under subsection 11.1(1); or

        • (d) is authorized under the regulations made under subsection 11.1(3).

      • Regulations

        (8) The Governor in Council may make regulations respecting the establishment of classes of persons for the purposes of presentation under this section, including regulations respecting

        • (a) the issuance, amendment, suspension, renewal, cancellation and reinstatement by the Minister of authorizations for membership in a class;

        • (b) the requirements and conditions that are to be met before the authorizations may be issued;

        • (c) the terms and conditions of the authorizations; and

        • (d) fees or the manner of determining fees to be paid for the authorizations.

      • Service Fees Act

        (9) The Service Fees Act does not apply to a fee for an authorization issued under regulations made under subsection (8) if it is a reciprocal fee under an international arrangement.

• — 2023, c. 26, s. 477

  • 477 Section 11.7 of the Act is replaced by the following:

    • Person travelling in mixed-traffic corridor

      • 11.7 (1) Every person who is travelling in a mixed-traffic corridor shall, at the nearest customs office,

        • (a) present themselves

          • (i) to an officer in person, or

          • (ii) to the Agency by the means of telecommunication that is specified by the Minister for use at the customs office; and

        • (b) state whether they are arriving from a location outside or within Canada.

      • Limitation

        (2) If only one of the manners of presentation set out in subparagraphs (1)(a)(i) and (ii) is made available at the customs office, the person shall present themselves under paragraph (1)(a) in that manner.

• — 2023, c. 26, s. 478

  • 478 The Act is amended by adding the following after section 12.1:

    • Commercial passenger aircraft — baggage

      • 12.2 (1) Despite section 14 but subject to the regulations, every operator of an aircraft that is arriving in Canada and carrying passengers who have paid for passage shall ensure that the baggage of all passengers and crew — other than baggage in the passengers’ or crew’s actual possession — is, without delay on arrival, transported to the nearest designated international baggage area.

      • Powers of officer

        (2) An officer may require that an operator who is exempted from the requirement set out in subsection (1) ensure that the baggage be brought without delay to the location specified by the officer.

      • Regulations

        (3) The Governor in Council may make regulations respecting exemptions from the requirement set out in subsection (1).

      • Designation

        (4) The President may designate an area in an airport as an international baggage area for the purposes of subsection (1).

      • Amendment, etc., of designation

        (5) The President may at any time amend, cancel or reinstate a designation made under subsection (4).

• — 2024, c. 3, s. 19(3)

  • • 19 (3) The definition CUFTA 2017 in subsection 2(1) of the Act is repealed.

• — 2024, c. 3, ss. 20(2), (4)

  • • 20 (2) Paragraph 42.1(1.1)(a.1) of the Act is repealed.

    • (4) Paragraph 42.1(3)(a.01) of the Act is repealed.

• — 2024, c. 3, s. 21(2)

  • • 21 (2) Paragraph 97.201(1)(a.1) of the Act is repealed.

• — 2024, c. 3, s. 22(2)

  • • 22 (2) Section 169.1 of the Act is repealed.

• — 2024, c. 3, s. 23(2)

  • • 23 (2) Column 2 of Part 1 of the schedule to the Act is amended by replacing the reference to “CUFTA or, as applicable CUFTA 2017” with a reference to “CUFTA”.

• — 2024, c. 3, s. 24(2)

  • • 24 (2) Column 2 of Part 3 of the schedule to the Act is amended by replacing the reference to “Article 4.8 of CUFTA or, as applicable, CUFTA 2017” with a reference to “Article 4.8 of CUFTA”.

• — 2024, c. 3, s. 25(2)

  • • 25 (2) Column 2 of Part 4 of the schedule to the Act is amended by replacing the reference to “CUFTA or, as applicable, CUFTA 2017” with a reference to “CUFTA”.

• — 2024, c. 3, s. 26(2)

  • • 26 (2) Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “CUFTA 2017” and the corresponding reference to “Chapters 3 and 4” in column 2.

• — 2024, c. 25, s. 129

  • 129 Subsection 107(4) of the Customs Act is amended by striking out “or” at the end of paragraph (h), by adding “or” at the end of paragraph (i) and by adding the following after paragraph (i):

    • (j) is disclosed in accordance with the Public Complaints and Review Commission Act.

• — 2026, c. 8, s. 18

  • 18 Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:

    CICEPA

    CICEPA has the same meaning as Agreement in section 2 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act. (APÉGCI)

    Indonesia

    Indonesia has the same meaning as in subsection 2(1) of the Customs Tariff. (Indonésie)

• — 2026, c. 8, s. 19

  • 19 Subsection 35.1(3.1) of the Act is replaced by the following:

    • Certificate of origin completed by importer

      (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP, CUSMA or CICEPA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, CUSMA or CICEPA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

• — 2026, c. 8, s. 20

  • • 20 (1) Subsection 97.1(1.1) of the Act is replaced by the following:

      • Certificate of Origin — CPTPP, CUSMA or CICEPA

        (1.1) If an exporter or producer of goods that are exported to a CPTPP country, a CUSMA country or Indonesia and for which preferential tariff treatment under the CPTPP, CUSMA or CICEPA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, CUSMA or CICEPA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and

        • (a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and

        • (b) in the case of a producer, on the basis of supporting information that the producer has.

    • (2) Subsection 97.1(3) of the English version of the Act is replaced by the following:

      • Notification of correct information

        (3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and each country or authority to whom the certificate was given of the correct information.

• — 2026, c. 8, s. 21

  • 21 Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1, a corresponding reference to “CICEPA” in column 2 and a corresponding reference to “Indonesia Tariff rates of customs duty under the Customs Tariff” in column 3.

• — 2026, c. 8, s. 22

  • 22 Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CICEPA” in column 1 and a corresponding reference to “paragraph 4 of Article 3.25” in column 2.

• — 2026, c. 8, s. 23

  • 23 Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1 and a corresponding reference to “subparagraphs 1(a), (c) and (d) of Article 4.8 of CICEPA” in column 2.

• — 2026, c. 8, s. 24

  • 24 Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1 and a corresponding reference to “CICEPA” in column 2.

• — 2026, c. 8, s. 25

  • 25 Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CICEPA” in column 1 and a corresponding reference to “Chapters 3 and 4” in column 2.