Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))
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Act current to 2024-11-11 and last amended on 2024-10-21. Previous Versions
RELATED PROVISIONS
— 1990, c. 16, s. 24(1)
Transitional: proceedings
24 (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 1990, c. 17, s. 45(1)
Transitional: proceedings
45 (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 1992, c. 28, ss. 2(2), (3)
(2) Sections 3.1 and 3.2 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that section 3.1 of the said Act, as enacted by subsection (1), is not applicable with respect to interest required to be computed under
(a) subsection 34(3) of the said Act on amounts payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council;
(b) subsection 66(1), (2) or (3) or 69(2) of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council;
(c) subsection 80(1) or section 80.1 of the said Act with respect to refunds for which applications are received before a day to be fixed by order of the Governor in Council;
(d) subsection 84(2) of the said Act with respect to diversions or exportations occurring before a day to be fixed by order of the Governor in Council;
(e) subsection 87(1) of the said Act with respect to drawbacks for which applications are received before a day to be fixed by order of the Governor in Council;
(f) subsection 93(1) of the said Act with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act before a day to be fixed by order of the Governor in Council;
(g) subsection 132(2) of the said Act with respect to money received pursuant to section 117, 118 or 119 of the said Act before a day to be fixed by order of the Governor in Council; or
(h) subsection 133(7) of the said Act with respect to money demanded relating to decisions made under subsection 131(1) of the said Act before a day to be fixed by order of the Governor in Council.
— 1992, c. 28, ss. 2(2), (3)
(3) Section 3.3 of the said Act, as enacted by subsection (1), is applicable with respect to interest payable on or after May 30, 1992 and with respect to penalties payable on or after the day on which this Act is assented to.
— 1992, c. 28, s. 3(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 4(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 5(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 7(2)
(2) Subsection 33.4(1) of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that it is not applicable with respect to
(a) amounts and additional amounts owing as duties as a result of determinations, appraisals, re-determinations and re-appraisals made under Part III of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council; or
(b) duties that become payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 7(4)
(4) Section 33.7 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that for the period before the day on which this Act is assented to, that section shall be read without reference to paragraph (2)(b) and subparagraph (3)(b)(ii) thereof.
— 1992, c. 28, s. 8(3)
(3) Subsections (1) and (2) are applicable with respect to failures to comply with conditions occurring on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 9(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 10(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 11(2)
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 12(2)
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 13(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 14(3)
(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 15(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 16(3)
(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 17(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 18(2)
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 19(2)
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 20(2)
(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 21(2)
(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 22(4)
(4) Subsections (1) to (3) are applicable with respect to diversions and exportations occurring on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 23(2)
(2) Subsection (1) is applicable with respect to drawbacks for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, ss. 24(2), (3)
(2) Subsections 93(1), (2), (4) and (5) of the said Act, as enacted by subsection (1), are applicable with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, ss. 24(2), (3)
(3) Subsection 93(3) of the said Act, as enacted by subsection (1), is applicable with respect to failures to report dispositions, diversions or failures to comply where the dispositions, diversions or failures to comply occur on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 26(2)
(2) Subsection (1) is applicable with respect to money received pursuant to section 117, 118 or 119 of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 27(2)
(2) Subsection (1) is applicable with respect to money demanded relating to decisions made under subsection 131(1) of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 29(2)
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 30(5)
(5) Subsections (2) and (3) are applicable with respect to regulations made on or after the day this Act is assented to.
— 1992, c. 28, s. 31(2)
(2) Subsection (1) is applicable with respect to regulations made on or after the day this Act is assented to.
— 1993, c. 25, ss. 90, 91(1)
Interest
90 For the purposes of the provisions of the Customs Act that provide for the payment of, or liability to pay, any interest, section 68, subsection 69(2) and section 72 shall be deemed to have come into force as if this Act had been assented to on February 13, 1992.
— 1993, c. 25, ss. 90, 91(1)
Regulations may be retroactive
91 (1) Any regulation, or any provision of any regulation, made within eighteen months after this Act is assented to, under paragraph 30(l), (m) or (n) of the Customs Act, as enacted by subsection 73(3), may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins after February 12, 1992.
— 1997, c. 26, s. 74(6)
(6) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsections (1) to (4) are deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 75(3)
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 76(3)
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 87(3)
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on February 19, 1997.
— 1998, c. 19, s. 262(2)
(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.
— 1998, c. 30, s. 10
Transitional — proceedings
10 Every proceeding commenced before the coming into force of this section and in respect of which any provision amended by sections 12 to 16 applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 2000, c. 30, s. 161(2)
Footnote *(2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
Return to footnote *[Note: Act assented to October 20, 2000.]
— 2001, c. 16, s. 44
44 For the purposes of applying the provisions of the Customs Act, the Excise Act and the Excise Tax Act that provide for the payment of, or liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on April 6, 2001.
— 2001, c. 25, s. 58(2)
Footnote *(2) Sections 97.21 to 97.58 of the Act, as enacted by subsection (1), apply to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
Return to footnote *[Note: Act assented to October 25, 2001.]
— 2002, c. 22, ss. 305 to 308
Meaning of implementation date
305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.
— 2002, c. 22, ss. 305 to 308
Transitional treatment of duties on packaged spirits
306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:
(a) as of that day, the duty is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits;
(c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and
(d) in the case of any other packaged spirits, this Act applies in respect of them as though
(i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and
(ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
— 2002, c. 22, ss. 305 to 308
Transitional treatment of duties on bulk spirits
307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:
(a) as of that day, the duty is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits;
(c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and
(d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.
Transitional treatment of bulk spirits imported for bottling or blending
(2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:
(a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits; and
(c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.
— 2002, c. 22, ss. 305 to 308
Transitional treatment of excise taxes on wine
308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:
(a) as of that day, the tax is relieved;
(b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;
(c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;
(d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day
(i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or
(ii) in any other case, by the person having possession of it immediately before that day; and
(e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though
(i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and
(ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
— 2002, c. 22, s. 317
Transitional treatment of imported tobacco products
317 The following rules apply to an imported tobacco product:
(a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,
(i) the duty and tax are relieved, and
(ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;
(b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and
(c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
— 2003, c. 15, s. 59
59 For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.
— 2006, c. 4, s. 42
42 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.
— 2006, c. 4, s. 50
50 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.
— 2007, c. 35, s. 209
209 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 204 to 208 had come into force on January 1, 2008.
— 2008, c. 28, s. 49(3)
49 (3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2008, c. 28, s. 69
69 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though
(a) section 63, paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection 66(1), section 67 and paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on February 27, 2008; and
(b) section 64, paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection 66(1), and paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on July 1, 2008.
— 2008, c. 28, s. 70(2)
70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2010, c. 12, s. 54
Meaning of implementation date
54 (1) In this section, implementation date means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent.
Application
(2) Sections 38 to 46, subsections 47(1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001, a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners:
(a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent;
(b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or
(c) in the manner described in paragraphs (a) and (b).
Effect — paragraph (2)(a)
(3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product.
Effect — paragraph (2)(b) or (c)
(4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.
— 2017, c. 20, s. 67
67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.
— 2018, c. 12, s. 67
67 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001, as enacted by sections 54 to 57, and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001, as enacted by section 58, had been assented to on February 28, 2018.
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