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Customs Act

Version of section 99 from 2019-06-22 to 2023-01-11:


Marginal note:Examination of goods

  •  (1) An officer may

    • (a) at any time up to the time of release, examine any goods that have been imported and open or cause to be opened any package or container of imported goods and take samples of imported goods in reasonable amounts;

    • (b) at any time up to the time of release, examine any mail that has been imported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods referred to in the Customs Tariff, or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;

    • (c) at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts;

    • (c.1) at any time up to the time of exportation, examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;

    • (d) where the officer suspects on reasonable grounds that an error has been made in the tariff classification, value for duty or quantity of any goods accounted for under section 32, or where a refund or drawback is requested in respect of any goods under this Act or pursuant to the Customs Tariff, examine the goods and take samples thereof in reasonable amounts;

    • (d.1) where the officer suspects on reasonable grounds that an error has been made with respect to the origin claimed or determined for any goods accounted for under section 32, examine the goods and take samples thereof in reasonable amounts;

    • (e) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any goods, examine the goods and open or cause to be opened any package or container thereof; or

    • (f) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any conveyance or any goods thereon, stop, board and search the conveyance, examine any goods thereon and open or cause to be opened any package or container thereof and direct that the conveyance be moved to a customs office or other suitable place for any such search, examination or opening.

  • (2) and (3) [Repealed, 2017, c. 7, s. 52]

  • Marginal note:Samples

    (4) Samples taken pursuant to subsection (1) shall be disposed of in such manner as the Minister may direct.

  • R.S., 1985, c. 1 (2nd Supp.), s. 99
  • 1988, c. 65, s. 79
  • 2001, c. 25, s. 59
  • 2017, c. 7, s. 52
  • 2018, c. 30, s. 5
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