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

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Act current to 2019-08-28 and last amended on 2019-08-15. Previous Versions

PART VIEnforcement (continued)

Prohibitions, Offences and Punishment (continued)

General (continued)

Marginal note:Misdescription of goods in accounting documents

 No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.

Marginal note:Keeping, acquiring, disposing of goods illegally imported

 No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.

Marginal note:Possession of blank documents

 No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.

Marginal note:Opening and unpacking goods; breaking seals

 No person shall, without lawful authority or excuse, the proof of which lies on him,

  • (a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or

  • (b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.

Marginal note:Officers, etc., of corporations

 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

Marginal note:Smuggling — into Canada

  •  (1) Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the importation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

  • Marginal note:Smuggling — out of Canada

    (2) Every person commits an offence who smuggles or attempts to smuggle out of Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

  • R.S., 1985, c. 1 (2nd Supp.), s. 159
  • 2018, c. 30, s. 7

Marginal note:Offences re marking of goods

 No person shall

  • (a) fail to mark imported goods in the manner referred to in section 35.01;

  • (b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or

  • (c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.

  • 1993, c. 44, s. 106
  • 1997, c. 36, s. 191
  • 2001, c. 25, s. 81

Marginal note:General offence and punishment

  •  (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), section 94, subsection 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under subsection 159(1) or (2) or knowingly contravenes an order referred to in subsection 107(11)

    • (a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or

    • (b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.

  • Marginal note:Court order — subsection 43(2)

    (2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.

  • R.S., 1985, c. 1 (2nd Supp.), s. 160
  • 1993, c. 25, s. 88, c. 44, s. 107
  • 2001, c. 25, s. 82
  • 2018, c. 30, s. 8

Marginal note:Penalty for hindering an officer

 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (a) a fine of not less than $1,000 and not more than $25,000; or

  • (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.

  • 2001, c. 17, s. 256

Marginal note:Summary conviction offence and punishment

 Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.

  • R.S., 1985, c. 1 (2nd Supp.), s. 161
  • 2001, c. 25, s. 83

Procedure

Marginal note:Venue

 A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.

Marginal note:Limitation period in summary convictions

 Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.

 [Repealed, 2001, c. 32, s. 62]

PART VI.1Enforcement of Criminal Offences Other than Offences Under This Act

Powers of Designated Officers

Marginal note:Designation by President

  •  (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.

  • Marginal note:Admissibility of certificate

    (2) A certificate of designation is admissible in evidence as proof of an officer’s designation without proof of the signature or official character of the person appearing to have signed it.

  • 1998, c. 7, s. 1
  • 2005, c. 38, s. 83

Marginal note:Powers of designated officers

  •  (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.

  • Marginal note:Powers relating to impaired driving offences

    (2) A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 320.27 to 320.29 of the Criminal Code. If, by demand, they require a person to provide samples of blood or breath or to submit to an evaluation, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of that Act, for that purpose.

  • Marginal note:Power to detain

    (3) A designated officer who arrests a person in the exercise of the powers conferred under subsection (1) may detain the person until the person can be placed in the custody of a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of the Criminal Code.

  • Marginal note:Limitation on powers

    (4) A designated officer may not use any power conferred on the officer for the enforcement of this Act for the sole purpose of looking for evidence of a criminal offence under any other Act of Parliament.

  • 1998, c. 7, s. 1
  • 2001, c. 25, s. 84
  • 2008, c. 6, s. 59
  • 2018, c. 21, ss. 11, 45
 
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