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
Short Title
Marginal note:Short title
1 This Act may be cited as the Customs Act.
Interpretation
Marginal note:Definitions
2 (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Canada[Repealed, 1996, c. 31, s. 73]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Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]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 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
- Date modified: