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

Full Document:  

Act current to 2022-07-13 and last amended on 2022-06-23. Previous Versions

PART IIImportation (continued)

Accounting and Payment of Duties (continued)

Marginal note:Diversion of goods used as ships’ stores

 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,

  • (a) report the diversion to an officer at a customs office;

  • (b) account for the goods in the prescribed manner and in the prescribed form containing the prescribed information; and

  • (c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.

  • 2001, c. 25, s. 23

Marginal note:Release prior to payment of duties

  •  (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.

  • Marginal note:Payment of duties

    (2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

  • Marginal note:Meaning of duties

    (3) In subsection (2), duties does not include the duties levied under

    • (a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or

    • (b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 33
  • 1992, c. 28, s. 6
  • 2002, c. 22, s. 334

 [Repealed, 2001, c. 25, s. 24]

Marginal note:Notice requiring accounting

 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

  • 1992, c. 28, s. 7
  • 2005, c. 38, s. 64

 [Repealed, 2001, c. 25, s. 25]

Marginal note:Interest

  •  (1) Subject to subsection (3), any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

  • Marginal note:When duties deemed payable

    (2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.

  • Marginal note:Interest-free period

    (3) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, re-determination or further re-determination made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the “decision day”), interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.

  • 1992, c. 28, s. 7
  • 1994, c. 47, s. 70
  • 1995, c. 41, s. 9
  • 1997, c. 36, s. 154
  • 2001, c. 25, s. 26

Marginal note:Notice requiring payment

 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.

  • 1992, c. 28, s. 7
  • 2005, c. 38, s. 65

 [Repealed, 2001, c. 25, s. 27]

Marginal note:Extension of time

  •  (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

  • Marginal note:Effect of extension for accounting

    (2) Where the time within which a person must account for goods is extended under subsection (1),

    • (a) the goods shall be accounted for within the time as so extended;

    • (b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and

    • (c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made.

  • Marginal note:Effect of extension for payment

    (3) Where the time within which a person must pay any amount owing as duties is extended under subsection (1),

    • (a) that amount shall be paid within the time as so extended;

    • (b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and

    • (c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made.

  • 1992, c. 28, s. 7
  • 2001, c. 25, s. 28
  • 2005, c. 38, s. 66

 [Repealed, 2001, c. 25, s. 29]

 [Repealed, 1995, c. 41, s. 10]

Marginal note:Security and conditions of release

 Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed.

  • R.S., 1985, c. 1 (2nd Supp.), s. 35
  • 1995, c. 41, s. 11

Marking of Goods

Marginal note:Requirement to comply with marking regulations

 No person shall import goods that are required to be marked by any regulations made under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations.

  • 1993, c. 44, s. 83
  • 1997, c. 36, s. 155
  •  (1) [Repealed, 2001, c. 25, s. 30]

  • Marginal note:Notice requiring marking or compliance

    (2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered mail, require any person

    • (a) to mark imported goods in accordance with the regulations made under section 19 of the Customs Tariff, within such reasonable time as may be stipulated in the notice, if there has been a failure to comply with section 35.01 with respect to the goods; or

    • (b) to comply with section 35.01 in respect of any goods designated in the notice that will subsequently be imported by the person.

  • (3) [Repealed, 2001, c. 25, s. 30]

  • Marginal note:Goods imported from a NAFTA country

    (4) If a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under section 109.1 unless

    • (a) the person has previously failed to comply with section 35.01 in respect of imported goods and has been given notice pursuant to subsection (2);

    • (b) the goods with respect to which there has been a failure to comply with section 35.01 or a notice given pursuant to subsection (2) have been released without being marked in the manner referred to in section 35.01; or

    • (c) the imported goods have been marked in a deceptive manner so as to mislead another person as to the country or geographic area of origin of the goods.

  • (5) [Repealed, 2001, c. 25, s. 30]

  • 1993, c. 44, s. 83
  • 1997, c. 36, s. 156
  • 2001, c. 25, s. 30
  • 2005, c. 38, s. 67

Origin of Goods

Marginal note:Proof of origin

  •  (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form containing the prescribed information and containing or accompanied by the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.

  • Marginal note:When furnished

    (2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.

  • Marginal note:Who furnishes

    (3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished in accordance with subsection (1) by the importer or owner of the goods.

  • Marginal note:Certificate of origin completed by importer

    (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form and containing the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

  • Marginal note:Regulations

    (4) The Governor in Council, on the recommendation of the Minister, may make regulations

    • (a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized;

    • (b) specifying information required to be contained in, or to accompany, the prescribed proof of origin form in addition to the prescribed information and specifying any statements or proof required to be contained therein or to accompany that form; and

    • (c) exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.

  • Marginal note:Denial or withdrawal of preferential tariff treatment

    (5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.

  • (6) [Repealed, 1997, c. 14, s. 37]

  • 1988, c. 65, s. 69
  • 1992, c. 28, s. 9
  • 1993, c. 44, s. 84
  • 1996, c. 33, s. 30
  • 1997, c. 14, s. 37
  • 2012, c. 18, s. 25(F)
  • 2018, c. 23, s. 21
  • 2020, c. 1, s. 116

Abandoned Goods

Marginal note:Abandonment of goods to the Crown

  •  (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

  •  (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

  •  (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)

Marginal note:Unclaimed goods forfeit

  •  (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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