Customs Act

Marginal note:Detention of imported or exported goods

• 97.25 (1) Any goods that are to be exported, that have been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.

• Marginal note:Conveyances

  (2) Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.

• Marginal note:Sale of detained goods

  (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold

  • (a) if the good is spirits or specially denatured alcohol, to a spirits licensee;

  • (b) if the good is wine, to a wine licensee;

  • (c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;

  • (c.1) if the good is a vaping product, to a vaping product licensee;

  • (d) if the good is a restricted formulation, to a licensed user; or

  • (e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.

• Marginal note:Excise stamps not to be sold

  (3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.

• Marginal note:Proceeds of sale

  (4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.