Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Customs Act

Version of section 28 from 2003-07-01 to 2023-01-11:


Marginal note:Liability of operator

  •  (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods

    • (a) are still in the warehouse or duty free shop;

    • (b) have been destroyed while in the warehouse or duty free shop;

    • (c) have been removed from the warehouse or duty free shop pursuant to section 19;

    • (d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or

    • (e) have been released by an officer.

  • (1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]

  • Marginal note:Rates

    (2) The rates of duties or taxes payable on goods under subsection (1) shall

    • (a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and

    • (b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein.

  • Definition of duties not to apply

    (3) The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2).

  • R.S., 1985, c. 1 (2nd Supp.), s. 28
  • 1993, c. 25, s. 72
  • 1995, c. 39, s. 168
  • 2001, c. 25, s. 19
  • 2002, c. 22, ss. 332, 408
Date modified: