SOR/2002-33620029

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202410

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CUSTOMS ACTDesignated Provisions (Customs) RegulationsP.C.2002-155820029

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Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 109.1(3)a of the Customs Actb, hereby makes the annexed Designated Provisions (Customs) Regulations.aS.C. 2001, c. 25, s. 62bR.S., c. 1 (2nd Supp.)Designation of Provisions

1A provision of the Customs Act or the Customs Tariff or a regulation made under any of those Acts that is set out in column 1 of Schedules 1 or 2 is designated for the purpose of subsection 109.1(1) of the Customs Act.

Short-form Descriptions

2(1)The short-form descriptions of a designated provision that is set out in column 1 of an item in Schedules 1 or 2 are the descriptions set out in column 2 of that item.(2)Subject to subsection 109.3(4) of the Customs Act, the applicable short-form description of a designated provision shall be used on a notice of assessment referred to in subsection 109.3(1) of the Customs Act to describe a contravention of the provision.

Coming into Force

3These Regulations come into force on the day on which they are registered.

SCHEDULE 1(Section 1 and subsection 2(1))Designated Provisions of the Customs Act and Its RegulationsPART 1ItemColumn 1Column 2Designated ProvisionShort-form Description12(1.3)Failing to keep electronic records in an electronically readable format for prescribed period23.5When making a payment in excess of a specified amount, failing to make the payment to the account of the Receiver General in prescribed manner and within prescribed time at a specified institution37.1Providing information to an officer that is not true, accurate and complete49(3)Failing to make available to an officer prescribed records within the specified time59(4)(a)Transacting or attempting to transact business as a customs broker without a licence or without meeting specified requirements(b)Holding oneself out as a customs broker without a licence or without meeting specified requirements611(1)(a)Failing to enter Canada at an open customs office that is designated for that purpose(b)Failing to present oneself to an officer without delay(c)Failing to answer truthfully questions asked by an officer711(3)Failing to ensure that passengers and crew of conveyance arriving in Canada are forthwith transported to an open customs office that is designated for that purpose812Failing to report imported goods at prescribed time and in prescribed manner at the nearest open customs office that is designated for that purpose.8.112.1(2)Failing to hold a valid carrier code8.212.1(7)Failing to comply with a notification913(a)Failing to answer truthfully questions asked by an officer with respect to goods1013(b)Failing to present goods to an officer or make them available for examination by an officer in manner required1114(2)Failing to report forthwith in prescribed manner a conveyance, unloaded goods and any goods remaining on the conveyance at a customs office designated for that purpose1215(a)Failing to report forthwith to an officer goods in respect of which an Act of Parliament that prohibits, controls or regulates the importation of goods has been contravened(b)Failing to report forthwith to an officer goods in respect of which duties have not been paid1316(2)(a)Failing to report forthwith to an officer delivery of a wreck that has come into Canada14 to 19[Repealed, SOR/2009-267, s. 1]2020(1)Transporting or causing to be transported within Canada imported goods that have not been released without complying with prescribed conditions or giving prescribed security2121(a)Failing to afford an officer free access to specified premises or place(b)Failing to open package or container or to remove any covering from it2222(1)(a)Failing to keep prescribed records at specified place for prescribed period and in prescribed manner(b)Failing to make prescribed records available to an officer within the time specified(c)Failing to answer truthfully questions asked by an officer about prescribed records2325Refusing to receive qualified goods at sufferance warehouse2427(a)Failing to afford an officer free access to a sufferance warehouse, bonded warehouse or duty free shop(b)Failing to open package or container or to remove any covering from it2531Removing of goods from specified place that have not been released by an officer or by prescribed means2632(3)Failing to account for released goods in prescribed time and manner2732(5)(a)Failing to account for goods within prescribed time and in prescribed manner(b)Failing to pay duties within prescribed time2832.2(1)(a)Failing to correct, within the 90-day period, a declaration of origin of goods in prescribed manner and form containing prescribed information2932.2(1)(b)Failing to pay duties and interest owing as a result of corrected declaration of origin of goods within the 90-day period3032.2(2)(a)Failing to correct specified declaration, within the 90-day period, in prescribed form and manner, with prescribed information3132.2(2)(b)Failing to pay duties and interest owing as a result of corrected specified declaration within the 90-day period3232.3(a)Failing to report to an officer, at the time of their diversion, the diversion of goods that were to be used as ships’ stores3332.3(b)Failing to account for, at the time of their diversion, goods that were to be used as ships’ stores in the prescribed manner and form containing prescribed information3432.3(c)Failing to pay, at the time of their diversion, the specified amount of duties on goods that were to be used as ships’ stores3533(2)Failing to pay duties within prescribed time where goods are released prior to payment of duties3635.01Importing goods not marked in accordance with the regulations under Customs Tariff3735.1Failing to furnish proof of origin of goods in prescribed form, containing prescribed information and containing or accompanied by the prescribed information, statements or proof3840(1)(a)Failing to keep records at specified place in prescribed manner and for prescribed period(b)Failing to make records available to an officer within the time specified(c)Failing to answer truthfully questions asked by an officer in respect of records3940(3)(a)Failing to keep prescribed records at specified place in prescribed manner and for prescribed period(b)Failing to make prescribed records available to an officer within the time specified(c)Failing to answer truthfully questions asked by an officer in respect of prescribed records4043(2)Failing to comply with Minister’s notice to provide documents4180.2(2)(a)Failing to report to an officer a specified failure within 90 days4280.2(2)(b)Failing to repay excess amount of abatement or refund granted and interest within the 90-day period42.193(1)Failing to provide exit information in the prescribed circumstances, within the prescribed time and in the prescribed manner42.294Failing to present oneself to an officer and to answer truthfully any questions asked by an officer4395(1)Failing to report exported goods at prescribed time and place and in prescribed manner.4495(3)(a)Failing to answer truthfully questions asked by an officer with respect to exported goods4595(3)(b)Failing to present goods to be exported to an officer or make them available for examination by an officer in manner required4696Failing to report forthwith to an officer goods that were not duly exported4797.1(2)Failing to provide copy of certificate of origin of exported goods to an officer4897.1(3)Failing to immediately notify a person of correct information in respect of a certificate of origin of exported goods4997.2(1)(a)Failing to keep records at specified place in prescribed manner and for prescribed period(b)Failing to make records available to an officer within the time specified(c)Failing to answer truthfully questions asked by an officer in respect of records50107.1Failing to provide prescribed information, within the prescribed time and in the prescribed manner, about a person on board or expected to be on board a conveyancePART 2ItemColumn 1Column 2Designated ProvisionShort-form Description14Failing to provide at specified time every document and any information required to be provided under an Act of Parliament or its regulations that prohibits, controls or regulates the importation of goods.PART 3ItemColumn 1Column 2Designated ProvisionShort-form Description114(b)(i)Failing to immediately notify the Minister in writing of a change in the address of a business office at which broker transacts business214(b)(ii)Failing to immediately notify the Minister in writing of a change in the legal or business name of the partnership or corporation314(b)(iii)Failing to immediately notify the Minister in writing of a change in the membership of the partnership414(b)(iv)Failing to immediately notify the Minister in writing of a change in the officers or directors of the corporation514(b)(vi)Failing to immediately notify the Minister in writing of a change in the ownership of the business or corporation614(b)(vii)Failing to immediately notify the Minister in writing of a change in the individuals meeting the specified knowledge requirement714(c)(a)Failing to furnish to the importer or exporter of goods a copy of customs accounting documents bearing the customs accounting number and official stamp(b)Failing to furnish to the importer or exporter of goods a copy of information transmitted by electronic means to the Agency814(d)(i)Failing to promptly account to a client importer or exporter for funds received from the Receiver General for Canada914(d)(ii)Failing to promptly account to a client importer or exporter for funds received in excess of duties or other charges payable to the Agency1017(1)(a)Failing to keep records and books of account indicating specified financial transactions1117(1)(b)(a)Failing to keep a copy of each specified customs accounting document and copies of all supporting documents(b)Failing to keep a copy of specified information transmitted by electronic means to the Agency1217(1)(c)Failing to keep copies of all specified correspondence, bills, accounts, statements and other papers1317(1)(d)Failing to keep separately specified records, books of account and other documents relating to business transacted at a specified customs officePART 4ItemColumn 1Column 2Designated ProvisionShort-form Description111(1)(e)Failing to provide facilities, equipment and personnel sufficient to control access to a sufferance warehouse and to ensure the secure storage of goods stored in it212(1)Failing to ensure goods are stored safely and securely in a designated area312(2)Entering place in sufferance warehouse where goods are stored without written authorization or attendance of an officer412(3)(a)Failing to have procedures to maintain the security of, and restrict access to, the sufferance warehouse512(3)(b)Failing to have procedures to ensure that personnel are aware of and follow procedures to maintain the security of, and restrict access to, the sufferance warehouse614(1)Failing to acknowledge receipt of goods by electronic means6.114(2)Failing to acknowledge receipt of goods in the prescribed manner715(5)Failing to provide the Agency with list of all goods not removed from the sufferance warehouse within prescribed time817Manipulating, unpacking, packing, altering or combining goods for a purpose that is not specifiedPART 5ItemColumn 1Column 2Designated ProvisionShort-form Description1[Repealed, SOR/2019-259, s. 7]214(b)(a)Failing to ensure that imported goods received in a duty free shop are held in a designated area until accounted for(b)Failing to ensure that domestic goods received in a duty free shop are held in designated area until approved for entry into inventory314(c)Failing to ensure that duty free shop may be locked and sealed by an officer, on request of chief officer of customs414(d)Failing to ensure that duty free shop may be locked and sealed during the prescribed period by an officer in event that licensee’s licence expires or is cancelled or suspended514(e)Failing to ensure that duty free shop is kept suitable for the safe-keeping of goods stored in it616(1)(a)Failing to acknowledge receipt of goods in prescribed manner7[Repealed, SOR/2019-259, s. 8]816(2)Failing to present required documents to the Minister before goods are taken into a duty free shop9[Repealed, SOR/2019-259, s. 9]10[Repealed, SOR/2019-259, s. 9]1119Selling or otherwise conveying any tobacco product to a person under the age of 18PART 5.1ItemColumn 1Column 2Designated ProvisionShort-form Description18(1)Failing to provide the Minister, within the prescribed time and in the prescribed manner, with missing or accurate informationPART 5.2Column 1Column 2ItemDesignated ProvisionShort-form Description113Failing to provide the Agency, without delay and in the prescribed manner, with missing or accurate informationPART 6ItemColumn 1Column 2Designated ProvisionShort-form Description110(a)Failing to notify Minister or designated officer in writing of change of address within two weeks of change210(b)Failing to notify Minister or designated officer in writing of change in name within two weeks of change310(c)Failing to notify Minister or designated officer in writing of change in ownership of business within two weeks of changePART 7[Repealed, SOR/2006-149, s. 2]PART 7.1ItemColumn 1Column 2Designated ProvisionShort-form Description114Failing to give the Agency prescribed information at the prescribed time215Failing to give the Agency prescribed information at the prescribed time2.115.1Failing to give the Agency prescribed information at the prescribed time2.215.3Failing to give the Agency prescribed information at the prescribed time317Failing to give the Agency prescribed information at the prescribed time3.117.2Failing to give the Agency prescribed information at the prescribed time419Failing to give the Agency prescribed information at the prescribed time4.119.2Failing to give the Agency prescribed information at the prescribed time521Failing to give the Agency prescribed information at the prescribed time5.121.2Failing to give the Agency prescribed information at the prescribed time624(3)Failing to give the Agency prescribed information at the prescribed time725(2)Failing to give the Agency prescribed information at the prescribed time829Failing to give the Agency prescribed information in the prescribed manner930Failing to notify the Agency without delay of a change to prescribed information given before arrival in Canada1032Failing to notify the Agency without delay of specified informationPART 8ItemColumn 1Column 2Designated ProvisionShort-form Description14(1)(a)Failing to forthwith report a damaged or broken seal24(1)(b)Failing to forthwith report removal of goods from a damaged or disabled container or conveyance34(1)(c)Failing to forthwith report a damaged or disabled conveyance that can no longer be used to transport goodsSOR/2005-304, s. 1; SOR/2006-149, ss. 1(E), 2, 3; SOR/2009-267, ss. 1 to 3; SOR/2015-90, ss. 22 to 24, 51; SOR/2016-36, ss. 1, 2SOR/2019-241, s. 14SOR/2019-241, s. 15SOR/2019-259, s. 7SOR/2019-259, s. 8SOR/2019-259, s. 9SOR/2024-41, s. 58SOR/2024-41, s. 59SCHEDULE 2(Section 1 and subsection 2(1))Designated Provisions of the Customs Tariff and Its RegulationsPART 1ItemColumn 1Column 2Designated ProvisionShort-form Description1114(1)Failing to pay excess amount of refund or drawback and interest on day it is received2118(1)(a)Failing to report to an officer, within required period, non-compliance with conditions of relief or remission granted3118(1)(b)Failing to pay, within required period, amount of duties in respect of relief or remission granted4118(2)(a)Failing to report diversion of goods to an officer within 90 days5118(2)(b)Failing to pay amount of drawback and interest within 90 days6121(1)Failing to pay amount owing within 90 days after production of a by-product7122(1)Failing to pay amount owing within 90 days after production of merchantable scrap or wastePART 2ItemColumn 1Column 2Designated ProvisionShort-form Description111(1)(a)Failing to provide at a bonded warehouse facilities, equipment and personnel sufficient to control access and to secure storage of goods211(1)(b)Failing to provide at a bonded warehouse adequate space for the examination of goods by officers311(1)(c)Failing to provide at a bonded warehouse necessary personnel and equipment to make goods available to an officer411(1)(d)Failing to provide at a bonded warehouse necessary personnel to furnish information for audit purposes511(2)Failing to keep bonded warehouse separate from remainder of building on request of chief officer of customs612(1)(a)Failing to ensure that goods received in a bonded warehouse are stored safely and securely in a designated area712(1)(b)Failing to ensure that goods received in a bonded warehouse are identified in specified manner812(2)Entering a place where goods are stored in a bonded warehouse without written authorization or attendance of an officer913Receiving in or transferring from a bonded warehouse intoxicating liquor without provincial approval1014(a)Receiving domestic cigars into a bonded warehouse10.114(b)Receiving domestic, packaged raw leaf tobacco into a bonded warehouse10.214(c)Receiving domestic, manufactured tobacco that is not stamped into a bonded warehouse10.314(d)Receiving domestic, non-duty paid packaged or bulk spirits into a bonded warehouse10.414(e)Receiving domestic, non-duty paid packaged or bulk wine into a bonded warehouse10.514(f)Receiving domestic, non-duty paid specially denatured alcohol into a bonded warehouse1115Receiving into or removing from a bonded warehouse imported tobacco products or imported packaged spirits or wine1216(a)Receiving imported bulk spirits into a bonded warehouse1316(b)Receiving imported bulk wine into a bonded warehouse13.116(c)Receiving imported specially denatured alcohol into a bonded warehouse1417(a)Failing to acknowledge in prescribed manner receipt of imported goods into a bonded warehouse1517(b)Failing to acknowledge in prescribed manner receipt of goods, other than imported goods, in a bonded warehouse1620Manipulating, altering or combining goods for a purpose or activity not specifiedPART 3ItemColumn 1Column 2Designated ProvisionShort-form Description14Failing to place alcohol, tobacco and other goods for sale on board a ship under lock or seal when ship arrives at Canadian port and failing to keep them there while ship is in port25(1)Failing to ensure that bar-boxes on board an international aircraft are sealed when aircraft is on the groundSOR/2008-23, s. 1AMENDMENTS NOT IN FORCE — SOR/2016-36, s. 3

3Part 5.1 of Schedule 1 to the Regulations is amended by adding the following after item 1:ItemColumn 1Column 2Designated ProvisionShort-form Description28(3)Failing to provide the Minister, within the prescribed time and in the prescribed manner, with the required information

SOR/2024-412024-10-21SOR/2019-2412020-06-25SOR/2019-2592019-06-25