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

Marginal note:Retention of collected information

93.1 Subject to section 6 of the Privacy Act, information collected under sections 92 and 93 shall be retained by the Agency for a period of not more than 15 years beginning on the day on which the information is collected.

Marginal note:Obligation to answer questions

94 Every person who is leaving Canada shall, if requested to do so by an officer, present themselves to an officer and answer truthfully any questions asked by an officer in the performance of their duties under this or any other Act of Parliament.

Exportation of Goods

Marginal note:Report

• 95 (1) Subject to subsection (1.1) and regulations made under paragraph (2)(a), all goods that are exported shall be reported at any prescribed time and place and in any prescribed manner.

• Marginal note:Exception — entering or leaving temporarily

  (1.1) Subject to regulations made under paragraphs (2)(c) and (d), subsection (1) does not apply in respect of goods on board a conveyance

  • (a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as

    • (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or

    • (ii) in the case of an aircraft, the conveyance did not land while in Canada; or

  • (b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as

    • (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or

    • (ii) in the case of an aircraft, the conveyance did not land while outside Canada.

• Marginal note:Powers of officer

  (1.2) However, an officer may require that goods that are exempted under subsection (1.1) or regulations made under paragraph (2)(a) be reported under subsection (1).

• (1.3) [Repealed, 2017, c. 11, s. 7]

• Marginal note:Regulations

  (2) The Governor in Council may make regulations

  • (a) prescribing the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted;

  • (b) prescribing the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required;

  • (c) prescribing the circumstances in which goods, or classes of goods, on board a conveyance, or a class of conveyances, are required to be reported despite subsection (1.1); and

  • (d) defining the expression “make contact with another conveyance” for the purposes of subsection (1.1) and prescribing the circumstances in which a conveyance or class of conveyances makes contact with another conveyance.

• Marginal note:Obligation to answer questions and present goods

  (3) Every person reporting goods under subsection (1) shall

  • (a) answer truthfully any question asked by an officer with respect to the goods; and

  • (b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.

• Marginal note:Written report

  (4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.

Marginal note:Statistics

• 95.1 (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.

• Marginal note:Prescribed form

  (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

• Marginal note:Regulations

  (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.

Marginal note:Failure to export

96 Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.

Marginal note:Security

97 In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.

97.01 [Repealed, 1997, c. 14, s. 44]

Marginal note:Certificate of Origin of goods exported to a free trade partner

• 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing in the prescribed form and containing the prescribed information that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

• Marginal note:Certificate of Origin — CPTPP or CUSMA

  (1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA 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 or CUSMA, the exporter or producer shall do so in writing, in the prescribed form and containing 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.

• Marginal note:Provision of copy of Certificate of Origin

  (2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.

• Marginal note: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 CPTPP country or CUSMA country to whom the certificate was given of the correct information.

97.11 [Repealed, 1997, c. 14, s. 44]

Marginal note:Exporters’ or producers’ records

• 97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), 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 the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.

• Marginal note:Idem

  (2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1).