GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 157
Opening and unpacking goods; breaking seals 157 No person shall, without lawful authority or excuse, the proof of which lies on him, (a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or (b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.
Customs Act — C-52.6 158
Officers, etc., of corporations 158 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
Customs Act — C-52.6 159
Smuggling — into Canada 159 (1) Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the importation of which is prohibited, controlled or regulated under this or any other Act of Parliament. Smuggling — out of Canada (2) Every person commits an offence who smuggles or attempts to smuggle out of Canada, whether clandestinely or not, any goods that are subject to duties, or any goods the exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament. R.S., 1985, c. 1 (2nd Supp.), s. 159 2018, c. 30, s. 7
Customs Act — C-52.6 159.1
Offences re marking of goods 159.1 No person shall (a) fail to mark imported goods in the manner referred to in section 35.01; (b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or (c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff . 1993, c. 44, s. 106; 1997, c. 36, s. 191; 2001, c. 25, s. 81
Customs Act — C-52.6 160
General offence and punishment 160 (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), section 94, subsection 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under subsection 159(1) or (2) or knowingly contravenes an order referred to in subsection 107(11) (a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or (b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment. Court order — subsection 43(2) (2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection. R.S., 1985, c. 1 (2nd Supp.), s. 160; 1993, c. 25, s. 88, c. 44, s. 107; 2001, c. 25, s. 82 2018, c. 30, s. 8
Customs Act — C-52.6 160.1
Penalty for hindering an officer 160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $1,000 and not more than $25,000; or (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months. 2001, c. 17, s. 256
Customs Act — C-52.6 161
Summary conviction offence and punishment 161 Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment. R.S., 1985, c. 1 (2nd Supp.), s. 161; 2001, c. 25, s. 83
Customs Act — C-52.6 162
Venue 162 A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.
Customs Act — C-52.6 163
Limitation period in summary convictions 163 Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.
Customs Act — C-52.6 163.1 to 163.3
163.1 to 163.3 [Repealed, 2001, c. 32, s. 62]
Customs Act — C-52.6 163.4
Designation by President 163.4 (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation. Admissibility of certificate (2) A certificate of designation is admissible in evidence as proof of an officer’s designation without proof of the signature or official character of the person appearing to have signed it. 1998, c. 7, s. 1; 2005, c. 38, s. 83
Customs Act — C-52.6 163.5
Powers of designated officers 163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 and 497 and paragraphs 498(1)(a) and (b) of the Criminal Code , and subsections 495(3) and 498(3) of that Act apply to the designated officer as if they were a peace officer. Powers relating to impaired driving offences (2) A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 320.27 to 320.29 of the Criminal Code . If, by demand, they require a person to provide samples of blood or breath or to submit to an evaluation, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of that Act, for that purpose. Power to detain (3) A designated officer who arrests a person in the exercise of the powers conferred under subsection (1) may detain the person until the person can be placed in the custody of a peace officer referred to in paragraph (c) of the definition peace officer in section 2 of the Criminal Code . Limitation on powers (4) A designated officer may not use any power conferred on the officer for the enforcement of this Act for the sole purpose of looking for evidence of a criminal offence under any other Act of Parliament. 1998, c. 7, s. 1; 2001, c. 25, s. 84; 2008, c. 6, s. 59; 2018, c. 21, ss. 11, 45 2019, c. 25, s. 392
Customs Act — C-52.6 164.1
Incorporation by reference 164.1 A regulation made under this Act may incorporate by reference any material regardless of its source and either as it exists on a particular date or as amended from time to time. 2009, c. 10, s. 17
Customs Act — C-52.6 165
Prohibition or regulation of importation 165 Where at any time it appears to the satisfaction of the Governor in Council on a report from the Minister that goods, the exportation of which from any country is the subject of an arrangement or commitment between the Government of Canada and the government of that country, are being imported in a manner that circumvents the arrangement or commitment, the Governor in Council may, by regulation, prohibit or otherwise control the importation of goods to which the arrangement or commitment relates.
Customs Act — C-52.6 166
Bonds and security 166 (1) The Governor in Council may make regulations (a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and (b) prescribing the nature and the terms and conditions of any such deposit, bond or other security. Forms (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister. R.S., 1985, c. 1 (2nd Supp.), s. 166 2022, c. 10, s. 330
Customs Act — C-52.6 167
Special services 167 (1) The Governor in Council may make regulations prescribing (a) what services performed by officers at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services; (b) the charges, if any, that are payable for special services by the person requesting them; and (c) the terms and conditions on which special services shall be performed, including the taking of such bonds or other security as may be prescribed. Deeming provision (2) Anything that is required under this Act or the regulations to be done at a customs office, sufferance warehouse, bonded warehouse or duty free shop that is done at another place as a result of a special service shall be deemed, for the purposes of this Act or the regulations, to have been done at a customs office, sufferance warehouse, bonded warehouse or duty free shop, as the case may be.
Customs Act — C-52.6 167.1
Retroactive effect 167.1 Where a regulation made under a provision of this Act provides that the regulation is to come into force on a day earlier than the day it is registered under section 6 of the Statutory Instruments Act , the regulation shall come into force on that earlier day if the regulation (a) has a relieving effect only; (b) gives effect, in whole or in part, to a public announcement made on or before that earlier day; (c) corrects an ambiguous or deficient enactment that was not made in accordance with the objects of this Act or the regulations made by the Governor in Council under this Act; or (d) is consequential on an amendment to this Act that is applicable before the day the regulation is registered under section 6 of the Statutory Instruments Act . 1992, c. 28, s. 31
Customs Act — C-52.6 168
Permanent review by Parliamentary Committee 168 (1) The administration of this Act shall be reviewed on a permanent basis by such committee of the Senate, of the House of Commons or of both Houses of Parliament as may be designated or established for that purpose. Review and report after five years (2) The committee designated or established for the purpose of subsection (1) shall, within five years after the coming into force of this Act, undertake a comprehensive review of the provisions and operation of this Act, and shall, within a reasonable period thereafter, cause to be laid before each House of Parliament a report thereon.
Customs Act — C-52.6 169
Definition of former Act 169 (1) In this section, former Act means the Customs Act , chapter C-40 of the Revised Statutes of Canada, 1970. Pending proceedings under former Act (2) Any proceedings instituted under the former Act before the commencement of this Act shall be continued and completed as if this Act and any regulations made hereunder had not been enacted. Amounts owing under former Act (3) Sections 143 to 147 apply in respect of any amount owing to Her Majesty in right of Canada under the former Act or any regulations made thereunder unless legal proceedings have been instituted under section 102 of the former Act in respect thereof. Goods detained under former Act (4) Section 102 applies in respect of goods detained under subsection 22(2) of the former Act if such goods are in the custody of an officer at the time this Act comes into force.
Customs Act — C-52.6 169.1
CUFTA 2017 169.1 The provisions of the Customs Tariff and its regulations in respect of goods that are imported from or exported to Ukraine, as they read before the day on which this section comes into force, apply in respect of any proceedings in relation to CUFTA 2017. 2024, c. 3, s. 22
Customs Act — C-52.6 183
183 [Repealed, R.S., 1985, c. 45 (1st Supp.), s. 10]
Customs Act — C-52.6 195
195 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 75]
Customs Act — C-52.6 Commencement
Commencement * 214 This Act or any provision thereof shall come into force on a day or days to be fixed by proclamation. * [Note: Paragraph 99(1)(b), subsections 99(2) to (4) and sections 170 to 172 in force March 3, 1986, see SI/86-33; remainder of Act in force November 10, 1986, see SI/86-206.]
Customs Act — C-52.6 24
Transitional: proceedings 24 (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
Customs Act — C-52.6 45
Transitional: proceedings 45 (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
Customs Act — C-52.6
(2) Sections 3.1 and 3.2 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that section 3.1 of the said Act, as enacted by subsection (1), is not applicable with respect to interest required to be computed under (a) subsection 34(3) of the said Act on amounts payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council; (b) subsection 66(1), (2) or (3) or 69(2) of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council; (c) subsection 80(1) or section 80.1 of the said Act with respect to refunds for which applications are received before a day to be fixed by order of the Governor in Council; (d) subsection 84(2) of the said Act with respect to diversions or exportations occurring before a day to be fixed by order of the Governor in Council; (e) subsection 87(1) of the said Act with respect to drawbacks for which applications are received before a day to be fixed by order of the Governor in Council; (f) subsection 93(1) of the said Act with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act before a day to be fixed by order of the Governor in Council; (g) subsection 132(2) of the said Act with respect to money received pursuant to section 117, 118 or 119 of the said Act before a day to be fixed by order of the Governor in Council; or (h) subsection 133(7) of the said Act with respect to money demanded relating to decisions made under subsection 131(1) of the said Act before a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(3) Section 3.3 of the said Act, as enacted by subsection (1), is applicable with respect to interest payable on or after May 30, 1992 and with respect to penalties payable on or after the day on which this Act is assented to.
Customs Act — C-52.6
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
Customs Act — C-52.6
(2) Subsection 33.4(1) of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that it is not applicable with respect to (a) amounts and additional amounts owing as duties as a result of determinations, appraisals, re-determinations and re-appraisals made under Part III of the said Act with respect to goods released under Part II of the said Act before a day to be fixed by order of the Governor in Council; or (b) duties that become payable under subsection 34(2) of the said Act as a result of failures to comply with conditions occurring before a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(4) Section 33.7 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that for the period before the day on which this Act is assented to, that section shall be read without reference to paragraph (2)(b) and subparagraph (3)(b)(ii) thereof.
Customs Act — C-52.6
(3) Subsections (1) and (2) are applicable with respect to failures to comply with conditions occurring on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(4) Subsections (1) to (3) are applicable with respect to diversions and exportations occurring on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to drawbacks for which applications are received on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsections 93(1), (2), (4) and (5) of the said Act, as enacted by subsection (1), are applicable with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(3) Subsection 93(3) of the said Act, as enacted by subsection (1), is applicable with respect to failures to report dispositions, diversions or failures to comply where the dispositions, diversions or failures to comply occur on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to money received pursuant to section 117, 118 or 119 of the said Act on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to money demanded relating to decisions made under subsection 131(1) of the said Act on or after a day to be fixed by order of the Governor in Council.
Customs Act — C-52.6
(5) Subsections (2) and (3) are applicable with respect to regulations made on or after the day this Act is assented to.
Customs Act — C-52.6
(2) Subsection (1) is applicable with respect to regulations made on or after the day this Act is assented to.
Customs Act — C-52.6 90
Interest 90 For the purposes of the provisions of the Customs Act that provide for the payment of, or liability to pay, any interest, section 68, subsection 69(2) and section 72 shall be deemed to have come into force as if this Act had been assented to on February 13, 1992.
Customs Act — C-52.6 91
Regulations may be retroactive 91 (1) Any regulation, or any provision of any regulation, made within eighteen months after this Act is assented to, under paragraph 30(l), (m) or (n) of the Customs Act , as enacted by subsection 73(3), may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins after February 12, 1992.
Customs Act — C-52.6
(6) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsections (1) to (4) are deemed to have come into force as if this Act had been assented to on November 29, 1996.
Customs Act — C-52.6
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.
Customs Act — C-52.6
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on February 19, 1997.
Customs Act — C-52.6
(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.
Customs Act — C-52.6 10
Transitional — proceedings 10 Every proceeding commenced before the coming into force of this section and in respect of which any provision amended by sections 12 to 16 applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
Customs Act — C-52.6
* (2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable. * [Note: Act assented to October 20, 2000.]
Customs Act — C-52.6 44
44 For the purposes of applying the provisions of the Customs Act , the Excise Act and the Excise Tax Act that provide for the payment of, or liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on April 6, 2001.
Customs Act — C-52.6
* (2) Sections 97.21 to 97.58 of the Act, as enacted by subsection (1), apply to amounts that are payable after this Act is assented to, regardless of when the amounts became payable. * [Note: Act assented to October 25, 2001.]
Customs Act — C-52.6 305
Meaning of implementation date 305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.
Customs Act — C-52.6 306
Transitional treatment of duties on packaged spirits 306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported packaged spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other packaged spirits, this Act applies in respect of them as though (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.