Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2013-05-20 and last amended on 2013-04-01. Previous Versions

Abandoned Goods

Marginal note:Abandonment of goods to the Crown

  • 36. (1) The owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada.

  • Marginal note:Conditions of abandonment

    (2) Any person who abandons goods to Her Majesty under subsection (1) is liable for all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.

Unclaimed Goods

Marginal note:Unclaimed goods

  • 37. (1) Goods, other than goods of a prescribed class, that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.

  • Marginal note:Unclaimed goods in a bonded warehouse

    (2) Goods, other than goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff, that have not been removed from a bonded warehouse within such time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.

  • Marginal note:Extension of prescribed period

    (3) The Minister may extend any period of time prescribed pursuant to subsection (1) or (2) in respect of any particular goods.

  • Marginal note:Deeming provision

    (4) A place of safe-keeping referred to in this section shall, for the purposes of this Act, be deemed to be a customs office.

  • R.S., 1985, c. 1 (2nd Supp.), s. 37;
  • 1993, c. 25, s. 74;
  • 1995, c. 41, s. 12;
  • 1997, c. 36, s. 157.
Marginal note:Risk and storage charges

  • 38. (1) Goods that are deposited in a place of safe-keeping under section 37 shall be kept there at the risk of the owner and importer of those goods, and the owner and importer are jointly and severally, or solidarily, liable for any storage charges that may be prescribed and any expenses incurred in moving the goods from the customs office, sufferance warehouse, bonded warehouse or duty free shop to the place of safe-keeping.

  • Marginal note:No removal until expenses paid

    (2) No goods shall be removed by any person other than an officer from a place of safe-keeping referred to in section 37 until the charges and expenses referred to in subsection (1) have been paid.

  • 1985, c. 1 (2nd Supp.), s. 38;
  • 2004, c. 25, s. 121(E).
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Marginal note:Unclaimed goods forfeit

  • 39. (1) Goods that have not been removed from a place of safe-keeping referred to in section 37 within such period of time after they were deposited therein as may be prescribed are, at the termination of that period of time, forfeit.

  • Marginal note:Expenses of disposal

    (2) The importer of goods that are forfeit under subsection (1) and the owner of those goods at the time of forfeiture are jointly and severally, or solidarily, liable for all reasonable expenses incurred by Her Majesty in right of Canada in the disposal of the goods if they are disposed of otherwise than by sale.

  • 1985, c. 1 (2nd Supp.), s. 39;
  • 2004, c. 25, s. 122(E).
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