Regulations Respecting Special Customs Services
P.C. 1986-2261 1986-10-02
Whereas a copy of proposed Regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue;
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to sections 166 and 167 of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting special customs services, effective on the coming into force of sections 166 and 167 of the Customs ActFootnote *.
Return to footnote *S.C. 1986, c. 1
2 In these Regulations, chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. (agent en chef des douanes)
3 (1) Subject to subsection (2), the following services performed by an officer at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services:
(a) any services performed outside the hours fixed by the Deputy Minister for the performance of that service;
(b) any service performed in a place outside the area served by a customs office; or
(c) any service performed outside the ordinary course of the officer’s duties.
(2) The following services performed by an officer are not special services:
(a) the examination of or acceptance of reports in respect of a military conveyance, unless that conveyance is being used in a commercial operation;
(b) the release of human remains;
(c) the release of perishable goods needed for the preservation of human life or health; and
(d) the release of non-perishable goods urgently needed for the preservation of human life or health.
Special Services Charges
4 Every person for whom a special service is performed by an officer other than an officer referred to in section 5 shall pay $25 for the performance of that service.
5 (1) Where an officer is called in on duty to perform a special service for a person, that person shall pay
(a) $54 for the first two hours or portion thereof spent in the performance of that service; and
(b) $27 for each additional hour or portion thereof spent in the performance of that service.
(2) No charge is payable for the time spent by an officer referred to in subsection (1) on meals and rest.
(3) Where more than one officer referred to in subsection (1) is required to perform a special service, the chargeable time in respect of that service shall be the aggregate of the time spent by all those officers in the performance of that service.
Transportation, Accommodation and Meals
- SOR/95-200, s. 1(F)
6 (1) Subject to subsections (2) to (4), where a special service is to be performed by an officer, the person requesting that service shall provide the officer with such transportation, accommodation and meals as may be required for that officer to perform that service.
(2) For the purposes of subsection (1), the transportation, accommodation and meals provided shall be comparable in quality to those that would otherwise be authorized by the Treasury Board Travel Directive in effect at the time that the special service is provided.
(3) Where a person requesting a special service does not provide an officer with accommodation, meals or transportation and the officer is required to obtain accommodation, meals or commercial transportation, the person requesting the special service shall pay, in respect thereof, an amount based on the rates and allowances set out in the Treasury Board Travel Directive in effect at the time that the special service is provided.
(4) Where a person requesting a special service does not provide an officer with transportation and the officer is required to use a privately owned conveyance, or a conveyance owned or leased by the Government of Canada, the person requesting the service shall pay, in respect of the use of that conveyance, the greater of
(a) an amount based on the allowances for the use of privately owned conveyances that are set out in the Treasury Board Travel Directive in effect at the time that the special service is provided; and
(b) five dollars.
- SOR/95-200, s. 2
7 (1) Where the chief officer of customs for the place or area in which a special service is to be performed is of the opinion that security is required to guarantee the payment of charges incurred in providing that service, the person requesting that service shall deposit with the chief officer of customs security in an amount equal to the total charges to be incurred as estimated by the chief officer of customs.
(2) The security deposited under subsection (1) shall be in the form of
(b) a certified cheque;
(c) a transferable bond issued by the Government of Canada; or
(d) a bond issued by
(i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada,
(ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,
(iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established,
(iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or
(v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.
- SOR/2001-197, s. 1
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