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

Marginal note:Opening and unpacking goods; breaking seals

157. No person shall, without lawful authority or excuse, the proof of which lies on him,

• (a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or

• (b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.

Marginal note:Officers, etc., of corporations

158. Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

Marginal note:Smuggling

159. Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods subject to duties, or any goods the importation of which is prohibited, controlled or regulated by or pursuant to this or any other Act of Parliament.

Marginal note:Offences re marking of goods

159.1 No person shall

• (a) fail to mark imported goods in the manner referred to in section 35.01;

• (b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or

• (c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.

Marginal note:General offence and punishment

• 160. (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)

  • (a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or

  • (b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.

• Marginal note:Court order — subsection 43(2)

  (2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.