Customs Act

Marginal note:Wreck deemed imported

• 16 (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.

• Marginal note:Report of wreck and liability for duties

  (2) If any wreck that has come into Canada from outside Canada is released to a person under section 158 of the Canada Shipping Act, 2001, that person

  • (a) shall forthwith report the delivery to an officer; and

  • (b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.

• 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.