95 (1) Subject to paragraph (2)(a), all goods that are exported shall be reported at such time and place and in such manner as may be prescribed.
(2) The Governor in Council may prescribe
(a) the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted; and
(b) the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required.
Marginal note:Obligation to answer questions and present goods
(3) Every person reporting goods under subsection (1) shall
(a) answer truthfully any question asked by an officer with respect to the goods; and
(b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.
Marginal note:Written report
(4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.
- R.S., 1985, c. 1 (2nd Supp.), s. 95
- 2001, c. 25, s. 55
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