PART IIImportation (continued)
Report of Goods (continued)
Marginal note:Obligation to answer questions and present goods
13 Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall
(a) answer truthfully any question asked by an officer with respect to the goods; and
(b) if an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of the conveyance, or open or unpack any package or container that the officer wishes to examine.
- R.S., 1985, c. 1 (2nd Supp.), s. 13
- 2001, c. 25, s. 13
Marginal note:Restriction on unloading before report
14 (1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.
Marginal note:Report of goods unloaded
(2) Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.
Marginal note:Report of goods illegally imported
15 Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.
Marginal note:Wreck deemed imported
Marginal note:Report of wreck and liability for duties
Definition of wreck
(3) In this section, wreck includes
(a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;
(b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;
(c) the property of shipwrecked persons; and
(d) any wrecked aircraft or any part thereof and cargo thereof.
- R.S., 1985, c. 1 (2nd Supp.), s. 16
- 2001, c. 26, s. 299
- 2019, c. 1, s. 140
Marginal note:Goods charged with duties from importation
Marginal note:Rates of duties
(2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.
(3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release becomes jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.
- R.S., 1985, c. 1 (2nd Supp.), s. 17
- 1992, c. 28, s. 4
- 2001, c. 25, s. 14
- 2004, c. 25, s. 120(E)
Liability for Duties on Goods Reported
Marginal note:Presumption of importation
Marginal note:Liability of person reporting goods short landed
(2) Subject to subsections (3) and 20(2.1), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally or solidarily liable for all duties levied on the goods unless one or the other of them proves, within the time that may be prescribed, that the duties have been paid or that the goods
(a) were destroyed or lost prior to report or destroyed after report but prior to receipt in a place referred to in paragraph (c) or by a person referred to in paragraph (d);
(b) did not leave the place outside Canada from which they were to have been exported;
(c) have been received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;
(d) have been received by a person who transports or causes to be transported within Canada goods in accordance with subsection 20(1);
(e) have been exported; or
(f) have been released.
Marginal note:Rates of duties
(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.
(4) The Governor in Council may make regulations prescribing the circumstances in which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.
- R.S., 1985, c. 1 (2nd Supp.), s. 18
- 2001, c. 25, s. 15
Movement and Storage of Goods
Marginal note:Disposition of goods before release
(a) deliver goods that have been reported under section 12 or cause them to be delivered from a customs office to another customs office or a sufferance warehouse;
(b) deliver such goods or cause them to be delivered from a sufferance warehouse to another sufferance warehouse;
(c) where such goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a customs office or sufferance warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;
(d) export such goods or cause them to be exported directly from a customs office or sufferance warehouse; or
(e) where such goods are at a customs office, leave them at that office, subject to such storage charges as may be prescribed.
Marginal note:Authorization to deliver goods
(1.1) In prescribed circumstances and under prescribed conditions, a person may be authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.
Marginal note:Movement and storage of goods
(2) Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer or by any prescribed means to do so may
(a) deliver the goods or cause them to be delivered from a customs office or sufferance warehouse to a bonded warehouse or duty free shop;
(b) deliver them or cause them to be delivered from a bonded warehouse to another bonded warehouse or to a duty free shop or from a duty free shop to another duty free shop or to a bonded warehouse;
(c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a bonded warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;
(d) export them or cause them to be exported directly from a duty free shop in accordance with regulations made under section 30; or
(e) export them or cause them to be exported directly from a bonded warehouse.
Marginal note:Duties removed
(3) Goods that are removed as ships’ stores under paragraph (1)(c) or exported under paragraph (1)(d) are, from the time of their exportation, no longer charged with duties.
(4) and (5) [Repealed, 1995, c. 41, s. 3]
- R.S., 1985, c. 1 (2nd Supp.), s. 19
- 1993, c. 25, s. 69
- 1995, c. 41, s. 3
- 1997, c. 36, s. 150
- 2001, c. 25, s. 16
- Date modified: