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

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Act current to 2024-08-18 and last amended on 2024-07-01. Previous Versions

Customs Act

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

An Act respecting Customs

[1986, c. 1, assented to 13th February, 1986]

Short Title

Marginal note:Short title

 This Act may be cited as the Customs Act.

Interpretation

Marginal note:Definitions

  •  (1) In this Act,

    Agency

    Agency means the Canada Border Services Agency; (Agence)

    bonded warehouse

    bonded warehouse means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff; (entrepôt de stockage)

    Canada

    Canada[Repealed, 1996, c. 31, s. 73]

    Canada-United States Free Trade Agreement

    Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]

    cannabis

    cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis)

    cannabis product

    cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)

    carrier code

    carrier code means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection; (code de transporteur)

    CCFTA

    CCFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act; (ALÉCC)

    CCOFTA

    CCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)

    CCRFTA

    CCRFTA has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (ALÉCCR)

    CEFTA

    CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)

    Certificate of Origin

    Certificate of Origin means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b); (certificat d’origine)

    CETA

    CETA has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act; (AÉCG)

    CHFTA

    CHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)

    Chile

    Chile has the same meaning as in subsection 2(1) of the Customs Tariff; (Chili)

    CIFTA

    CIFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act; (ALÉCI)

    cigar

    cigar[Repealed, 2002, c. 22, s. 328]

    CJFTA

    CJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)

    CKFTA

    CKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)

    Colombia

    Colombia has the same meaning as in subsection 2(1) of the Customs Tariff; (Colombie)

    Commissioner

    Commissioner[Repealed, 2005, c. 38, s. 60]

    conveyance

    conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; (moyen de transport)

    Costa Rica

    Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff; (Costa Rica)

    courier

    courier has the meaning assigned by regulation; (messager)

    CPAFTA

    CPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)

    CPFTA

    CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)

    CPTPP

    CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP)

    CPTPP country

    CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP)

    CUFTA

    CUFTA has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023; (ALÉCU)

    CUFTA 2017

    CUFTA 2017 has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, as it reads immediately before the day on which section 39 of the Canada–Ukraine Free Trade Agreement Implementation, 2023 comes into force; (ALÉCU de 2017)

    CUKTCA

    CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)

    CUKTCA beneficiary

    CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)

    CUSMA

    CUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)

    CUSMA country

    CUSMA country means a country that is a party to CUSMA; (pays ACEUM)

    customs office

    customs office means a place designated as a customs office by the Minister under section 5; (bureau de douane)

    data

    data means representations, in any form, of information or concepts; (données)

    Deputy Minister

    Deputy Minister[Repealed, 1999, c. 17, s. 123]

    designated goods

    designated goods means

    • (a) [Repealed, 2002, c. 22, s. 328]

    • (b) aviation fuel,

    • (c) aviation gasoline,

    • (d) beer or malt liquor,

    • (e) diamonds,

    • (f) diesel fuel,

    • (g) gasoline,

    • (h) pearls,

    • (i) precious and semi-precious stones,

    • (i.1) spirits,

    • (j) wine, or

    • (k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act; (marchandises désignées)

    duties

    duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act; (droits)

    duty free shop

    duty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)

    EFTA state

    EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)

    EU country or other CETA beneficiary

    EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)

    excise stamp

    excise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)

    export

    export means export from Canada; (exporter)

    forfeit

    forfeit means forfeit to Her Majesty in right of Canada; (confisquer)

    free trade agreement

    free trade agreement means an agreement set out in column 2 of Part 1 of the schedule; (accord de libre-échange)

    free trade partner

    free trade partner means a country or territory set out in column 1 of Part 1 of the schedule; (partenaire de libre-échange)

    goods

    goods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)

    Honduras

    Honduras has the same meaning as in subsection 2(1) of the Customs Tariff; (Honduras)

    Iceland

    Iceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)

    immediate container

    immediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

    import

    import means import into Canada; (importer)

    imported from Israel or another CIFTA beneficiary

    imported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

    inland waters

    inland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn

    • (a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and

    • (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west; (eaux internes)

    internal waters

    internal waters[Repealed, 1996, c. 31, s. 73]

    Israel or another CIFTA beneficiary

    Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (Israël ou autre bénéficiaire de l’ALÉCI)

    Jordan

    Jordan has the same meaning as in subsection 2(1) of the Customs Tariff; (Jordanie)

    Korea

    Korea has the same meaning as in subsection 2(1) of the Customs Tariff; (Corée)

    licensed user

    licensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)

    Liechtenstein

    Liechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff; (Liechtenstein)

    mail

    mail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)

    manufactured tobacco

    manufactured tobacco[Repealed, 2002, c. 22, s. 328]

    Minister

    Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; (ministre)

    NAFTA

    NAFTA has the meaning assigned to the word Agreement by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (ALÉNA)

    NAFTA country

    NAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (pays ALÉNA)

    Norway

    Norway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)

    officer

    officer means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police; (agent ou agent des douanes)

    Panama

    Panama has the same meaning as in subsection 2(1) of the Customs Tariff; (Panama)

    person

    person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; (personne)

    Peru

    Peru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)

    preferential tariff treatment

    preferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; (traitement tarifaire préférentiel)

    preferential tariff treatment under CCFTA

    preferential tariff treatment under CCFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CCOFTA

    preferential tariff treatment under CCOFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CCRFTA

    preferential tariff treatment under CCRFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CEFTA

    preferential tariff treatment under CEFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CIFTA

    preferential tariff treatment under CIFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under CPFTA

    preferential tariff treatment under CPFTA[Repealed, 2012, c. 18, s. 24]

    preferential tariff treatment under NAFTA

    preferential tariff treatment under NAFTA[Repealed, 2012, c. 18, s. 24]

    prescribed

    prescribed means

    • (a) in respect of a form or the manner of filing a form, authorized by the Minister,

    • (b) in respect of the information to be provided on or with a form, specified by the Minister, and

    • (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

    and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)

    President

    President means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act; (président)

    raw leaf tobacco

    raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)

    record

    record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; (document)

    regulation

    regulation means a regulation made by the Governor in Council under this Act; (règlement)

    release

    release means

    • (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

    • (b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; (dédouanement)

    restricted formulation

    restricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)

    specially denatured alcohol

    specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)

    specified rate

    specified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; (taux déterminé)

    spirits

    spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

    spirits licensee

    spirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)

    sufferance warehouse

    sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)

    Switzerland

    Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)

    tariff classification

    tariff classification means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (classement tarifaire)

    territorial sea

    territorial sea[Repealed, 1996, c. 31, s. 73]

    tobacco licensee

    tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)

    tobacco product

    tobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)

    Ukraine

    Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff; (Ukraine)

    United States

    United States[Repealed, 1997, c. 14, s. 35]

    value for duty

    value for duty means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; (valeur en douane)

    vaping device

    vaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

    vaping product

    vaping product has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)

    vaping product licensee

    vaping product licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de produits de vapotage)

    vaping substance

    vaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

    wine

    wine has the same meaning as in section 2 of the Excise Act, 2001; (vin)

    wine licensee

    wine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)

  • Marginal note:Definitions

    (1.1) For the purpose of the definition designated goods in subsection (1),

    alcohol

    alcohol, ethyl alcohol and spirits[Repealed, 2002, c. 22, s. 328]

    beer

    beer or malt liquor has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)

    diamonds

    diamonds means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (diamants)

    diesel fuel

    diesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act; (combustible diesel)

    gasoline

    gasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act; (essence)

    pearls

    pearls means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (perles)

    precious and semi-precious stones

    precious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff. (pierres précieuses ou fines)

    wine

    wine[Repealed, 2002, c. 22, s. 328]

  • (1.2) [Repealed, 2012, c. 18, s. 24]

  • Marginal note:Electronic records

    (1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.

  • Marginal note:Restriction of Canadian waters

    (2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.

  • Marginal note:Powers, duties and functions of President

    (3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.

  • Marginal note:Delegation

    (4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

  • Marginal note:Delegation by Minister

    (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

  • Marginal note:Delegation by Minister of National Revenue

    (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118
  • 1988, c. 65, s. 66
  • 1990, c. 45, s. 19
  • 1992, c. 28, s. 1
  • 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81
  • 1994, c. 13, s. 7
  • 1995, c. 15, s. 24, c. 41, s. 1
  • 1996, c. 31, s. 73, c. 33, s. 28
  • 1997, c. 14, s. 35, c. 36, s. 147
  • 1998, c. 19, s. 262
  • 1999, c. 17, s. 123
  • 2001, c. 25, s. 1, c. 28, s. 26
  • 2002, c. 22, s. 328
  • 2005, c. 38, ss. 60, 145
  • 2007, c. 18, s. 135
  • 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. 31, 56
  • 2010, c. 4, s. 25, c. 12, s. 48
  • 2012, c. 18, s. 24, c. 26, ss. 30, 62, c. 31, s. 264
  • 2014, c. 14, s. 23, c. 28, s. 26
  • 2017, c. 6, s. 82, c. 8, s. 20
  • 2018, c. 12, s. 115, c. 16, s. 169, c. 23, s. 20
  • 2020, c. 1, s. 114
  • 2021, c. 1, s. 24
  • 2022, c. 10, s. 86
  • 2022, c. 10, s. 302
  • 2024, c. 3, s. 19
 

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