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Customs Act

Version of section 16 from 2019-07-30 to 2022-11-16:


Marginal note:Wreck deemed imported

  •  (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.

  • Marginal note:Report of wreck and liability for duties

    (2) If any wreck that has come into Canada from outside Canada is released to a person under section 61 of the Wrecked, Abandoned or Hazardous Vessels Act, that person

    • (a) shall forthwith report the delivery to an officer; and

    • (b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.

  • Definition of wreck

    (3) In this section, wreck includes

    • (a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;

    • (b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;

    • (c) the property of shipwrecked persons; and

    • (d) any wrecked aircraft or any part thereof and cargo thereof.

  • R.S., 1985, c. 1 (2nd Supp.), s. 16
  • 2001, c. 26, s. 299
  • 2019, c. 1, s. 140
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