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

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART IIImportation (continued)

Unclaimed Goods (continued)

Marginal note:Risk and storage charges

  •  (1) Goods that are deposited in a place of safe-keeping under section 37 shall be kept there at the risk of the owner and importer of those goods, and the owner and importer are jointly and severally, or solidarily, liable for any storage charges that may be prescribed and any expenses incurred in moving the goods from the customs office, sufferance warehouse, bonded warehouse or duty free shop to the place of safe-keeping.

  • Marginal note:No removal until expenses paid

    (2) No goods shall be removed by any person other than an officer from a place of safe-keeping referred to in section 37 until the charges and expenses referred to in subsection (1) have been paid.

  • 1985, c. 1 (2nd Supp.), s. 38
  • 2004, c. 25, s. 121(E)

Marginal note:Unclaimed goods forfeit

  •  (1) Goods that have not been removed from a place of safe-keeping referred to in section 37 within such period of time after they were deposited therein as may be prescribed are, at the termination of that period of time, forfeit.

  • Marginal note:Expenses of disposal

    (2) The importer of goods that are forfeit under subsection (1) and the owner of those goods at the time of forfeiture are jointly and severally, or solidarily, liable for all reasonable expenses incurred by Her Majesty in right of Canada in the disposal of the goods if they are disposed of otherwise than by sale.

  • 1985, c. 1 (2nd Supp.), s. 39
  • 2004, c. 25, s. 122(E)

Goods of a Prescribed Class

Marginal note:Goods forfeit if not removed

  •  (1) Goods of a prescribed class that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed are, at the end of that period of time, forfeit.

  • Marginal note:Goods in bonded warehouse forfeit if not removed

    (2) Goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff that have not been removed from a bonded warehouse within such period of time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act are, at the end of that period of time, forfeit.

  • 1993, c. 25, s. 75
  • 1995, c. 41, s. 13
  • 1997, c. 36, s. 158

Records

Marginal note:Importers’ records

  •  (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.

  • Marginal note:Minister’s request

    (2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.

  • Marginal note:Requirement to keep records

    (3) The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records:

    • (a) a person who is granted a licence under section 24;

    • (b) a person who receives goods authorized for delivery to the person’s place of business in the circumstances set out in paragraph 32(2)(b);

    • (c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods;

    • (d) a person who is granted a certificate under section 90 of the Customs Tariff; and

    • (e) a person who is granted a licence under section 91 of that Act.

  • Marginal note:Minister’s request

    (4) Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods.

  • R.S., 1985, c. 1 (2nd Supp.), s. 40
  • 1992, c. 28, s. 10
  • 1993, c. 44, s. 85
  • 1995, c. 41, s. 15
  • 1997, c. 36, s. 159
  • 2001, c. 25, s. 31

Marginal note:Detention of goods

  •  (1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with.

  • Marginal note:Disposition of detained goods

    (2) Goods that are detained under subsection (1) may be deposited in a place of safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.

Definition of dwelling-house

  •  (1) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

    • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

    • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.

  • Marginal note:Inspections

    (2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,

    • (a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act;

    • (b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act;

    • (c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and

    • (d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.

  • Marginal note:Prior authorization

    (3) If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).

  • Marginal note:Warrant

    (4) On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that

    • (a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in paragraph (2)(c);

    • (b) entry into the dwelling-house is necessary; and

    • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused.

  • Marginal note:Other access to document

    (5) If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may

    • (a) order the occupant of the dwelling-house to provide the officer with reasonable access to any document or property; and

    • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 42
  • 2001, c. 25, s. 32
  • 2005, c. 38, s. 68
 
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