GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 37
Unclaimed goods 37 (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. 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. 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. 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
Customs Act — C-52.6 38
Risk and storage charges 38 (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. 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)
Customs Act — C-52.6 39
Unclaimed goods forfeit 39 (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. 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)
Customs Act — C-52.6 39.1
Goods forfeit if not removed 39.1 (1) 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 are, at the end of that period of time, forfeit. Goods in bonded warehouse forfeit if not removed (2) 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 period of time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act are, at the end of that period of time, forfeit. 1993, c. 25, s. 75; 1995, c. 41, s. 13; 1997, c. 36, s. 158
Customs Act — C-52.6 40
Importers’ records 40 (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records. Minister’s request (2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records. Requirement to keep records (3) The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records: (a) a person who is granted a licence under section 24; (b) a person who receives goods authorized for delivery to the person’s place of business in the circumstances set out in paragraph 32(2)(b); (c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods; (d) a person who is granted a certificate under section 90 of the Customs Tariff ; and (e) a person who is granted a licence under section 91 of that Act. Minister’s request (4) Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods. R.S., 1985, c. 1 (2nd Supp.), s. 40; 1992, c. 28, s. 10; 1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159; 2001, c. 25, s. 31
Customs Act — C-52.6 41
Detention of goods 41 (1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with. Disposition of detained goods (2) Goods that are detained under subsection (1) may be deposited in a place of safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.
Customs Act — C-52.6 42.01
Methods of verification 42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises. 1997, c. 36, s. 160; 2001, c. 25, s. 33; 2005, c. 38, s. 69
Customs Act — C-52.6 42.1
case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods. Withdrawal of preferential tariff treatment under CEFTA (3) Preferential tariff treatment under a free trade agreement referred to in subsection (1.1) may be denied or withdrawn from the goods in any of the following circumstances: (a) in the case of CEFTA, if the EFTA state of export fails to conduct a verification or provide an opinion as to whether the goods are originating; (a.01) in the case of CUFTA 2017, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating; (a.1) in the case of CUFTA, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating; (a.2) in the case of CETA, if the EU country or other CETA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating; (a.3) in the case of CUKTCA, if the CUKTCA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating; (b) if an officer or other person designated under subsection (1.1) is unable to determine whether the goods are originating; or (c) in any other prescribed circumstances. 1993, c. 44, s. 86; 1995, c. 41, s. 16; 1997, c. 14, s. 38, c. 36, s. 161; 2005, c. 38, s. 70; 2009, c. 6, s. 24; 2017, c. 6, s. 83, c. 8, ss. 21, 43; 2018, c. 23, s. 22 2020, c. 1, s. 118 2021, c. 1, s. 25 2024, c. 3, s. 20
Customs Act — C-52.6 42.2
Statement of origin 42.2 (1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter, producer or prescribed importer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff , for the preferential tariff treatment that was claimed. Basis of statement (2) A statement referred to in subsection (1) must include any findings of fact or law on which it was based. 1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 162; 2012, c. 18, s. 26(F); 2018, c. 23, s. 23
Customs Act — C-52.6 42.4
Definition of identical goods 42.4 (1) In this section, identical goods has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1. Denial or withdrawal of benefit — specified countries (2) Despite section 24 of the Customs Tariff , the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter, producer or prescribed importer of the goods has made false representations that identical goods exported, produced or imported by that exporter, producer or prescribed importer and for which that treatment was claimed were eligible for that treatment. 1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 164; 2001, c. 28, s. 27; 2009, c. 16, s. 32; 2010, c. 4, s. 26; 2012, c. 18, s. 27; 2018, c. 23, s. 24
Customs Act — C-52.6 42.5
Definition of duty evasion 42.5 In sections 42.6 and 42.7, duty evasion means the evasion of anti-dumping, countervailing or safeguard duties that are imposed by a CUSMA country other than Canada. 1996, c. 33, s. 32; 1997, c. 14, s. 38 2020, c. 1, s. 120
Customs Act — C-52.6 42.6
Duty evasion verification 42.6 (1) If requested by a CUSMA country under paragraph 5 of Article 10.7 of CUSMA, any officer, or any officer within a class of officers, designated by the President for the purposes of this section may — for the purpose of enabling the requesting CUSMA country to determine whether goods exported from Canada to that country are subject to anti-dumping, countervailing, or safeguard duties imposed by that country — conduct a duty evasion verification that includes, among other things, obtaining information from an exporter or producer of goods in Canada. Paragraph 7(a) of Article 10.7 of CUSMA (2) The duty evasion verification may be conducted only if Canada and the requesting CUSMA country have mutually agreed to conditions and procedures and the verification is conducted in accordance with those conditions and procedures. Power to enter (3) In conducting the duty evasion verification, the officer may enter the premises of an exporter or producer of goods. 1996, c. 33, s. 32; 1997, c. 14, s. 38 2020, c. 1, s. 120
Customs Act — C-52.6 42.7
Report 42.7 After a duty evasion verification has been completed, an officer shall provide the requesting CUSMA country with a report that contains any relevant information obtained from an exporter or producer of goods in Canada during the verification. 2020, c. 1, s. 120
Customs Act — C-52.6 43
Production of records 43 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice. Compliance (2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required. Application of section 232 of the Income Tax Act (3) The definitions lawyer and solicitor-client privilege in subsection 232(1) of the Income Tax Act , and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section. R.S., 1985, c. 1 (2nd Supp.), s. 43; 2000, c. 30, s. 160; 2001, c. 25, s. 35
Customs Act — C-52.6 43.1
Advance rulings 43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed form and manner of filing with the prescribed information, give an advance ruling with respect to (a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement; (b) in the case of goods exported from a country or territory set out in column 1 of Part 3 of the schedule, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in the provision set out in column 2; and (c) the tariff classification of the goods. Regulations (2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting (a) the application of an advance ruling; (b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively; (c) the authority to request supplementary information in respect of an application for an advance ruling; and (d) the circumstances in which the issuance of advance rulings may be declined or postponed. 1993, c. 44, s. 87; 1996, c. 33, s. 33; 1997, c. 14, s. 39; 2001, c. 25, s. 36, c. 28, s. 28; 2004, c. 16, s. 6(F); 2005, c. 38, s. 71; 2009, c. 6, s. 26, c. 16, ss. 33, 56; 2010, c. 4, s. 27; 2012, c. 18, s. 28 2022, c. 10, s. 316
Customs Act — C-52.6 44
Ad valorem rates of duty 44 If duties, other than duties or taxes levied under the Excise Tax Act , the Excise Act, 2001 or the Select Luxury Items Tax Act , are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55. R.S., 1985, c. 1 (2nd Supp.), s. 44; 2002, c. 22, s. 335 2022, c. 10, s. 153
Customs Act — C-52.6 45
r goods, as the case may be, in relation to goods being appraised but there are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, those goods shall be deemed to be identical goods or similar goods, as the case may be. Related persons (3) For the purposes of sections 46 to 55, persons are related to each other if (a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act ; (b) one is an officer or director of the other; (c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations; (d) they are partners; (e) one is the employer of the other; (f) they directly or indirectly control or are controlled by the same person; (g) one directly or indirectly controls or is controlled by the other; (h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or (i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other. R.S., 1985, c. 1 (2nd Supp.), s. 45; 1995, c. 41, s. 17; 2000, c. 12, s. 96
Customs Act — C-52.6
computed value means, in respect of goods, the value of the goods determined in accordance with section 52; ( valeur reconstituée )
Customs Act — C-52.6
country of export means, in respect of goods, the country from which the goods are shipped directly to Canada; ( pays d’exportation )
Customs Act — C-52.6
deductive value means, in respect of goods, the value of the goods determined in accordance with subsection 51(2); ( valeur de référence )
Customs Act — C-52.6 (a)
goods of the same class or kind , in relation to goods being appraised, means imported goods that (a) are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being appraised, and (b) for the purposes of (i) section 51, were produced in any country and exported from any country, and (ii) section 52, were produced in and exported from the same country as the country in and from which the goods being appraised were produced and exported; ( marchandises de même nature ou de même espèce )
Customs Act — C-52.6 (a)
identical goods , in relation to goods being appraised, means imported goods that (a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods, (b) were produced in the same country as the country in which the goods being appraised were produced, and (c) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; ( marchandises identiques )
Customs Act — C-52.6
price paid or payable , in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor; ( prix payé ou à payer )
Customs Act — C-52.6
produce includes grow, manufacture and mine; ( produit )
Customs Act — C-52.6
purchaser in Canada has the meaning assigned by the regulations; ( acheteur au Canada )
Customs Act — C-52.6 (a)
similar goods , in relation to goods being appraised, means imported goods that (a) closely resemble the goods being appraised in respect of their component materials and characteristics, (b) are capable of performing the same functions as, and of being commercially interchangeable with, the goods being appraised, (c) were produced in the same country as the country in which the goods being appraised were produced, and (d) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; ( marchandises semblables )
Customs Act — C-52.6
sufficient information , in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; ( renseignements suffisants )
Customs Act — C-52.6
transaction value , in respect of goods, means the value of the goods determined in accordance with subsection 48(4). ( valeur transactionnelle )
Customs Act — C-52.6 46
Determination of value for duty 46 The value for duty of imported goods shall be determined in accordance with sections 47 to 55.
Customs Act — C-52.6 47
Primary basis of appraisal 47 (1) The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48. Subsidiary bases of appraisal (2) Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first of the following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised: (a) the transaction value of identical goods that meets the requirements set out in section 49; (b) the transaction value of similar goods that meets the requirements set out in section 50; (c) the deductive value of the goods; and (d) the computed value of the goods. Request of importer (3) Notwithstanding subsection (2), on the written request of the importer of any goods being appraised made prior to the commencement of the appraisal of those goods, the order of consideration of the values referred to in paragraphs (2)(c) and (d) shall be reversed. Residual basis of appraisal (4) Where the value for duty of goods is not appraised on the basis of any of the values referred to in paragraphs (2)(a) to (d), the value for duty of those goods shall be appraised under section 53.
Customs Act — C-52.6 48
der subsection (4) is inaccurate, the officer shall determine, in accordance with the prescribed procedure, that the value for duty of the goods shall not be appraised under this section. R.S., 1985, c. 1 (2nd Supp.), s. 48; 1994, c. 47, s. 71; 1995, c. 41, s. 18; 2002, c. 22, s. 336; 2009, c. 10, s. 7 2014, c. 20, s. 366(E) 2022, c. 10, s. 154
Customs Act — C-52.6 50
Transaction value of similar goods as value for duty 50 (1) Subject to subsections (2) and 49(2) to (5), where the value for duty of goods is not appraised under section 48 or 49, the value for duty of the goods is, if it can be determined, the transaction value of similar goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the similar goods and the similar goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions: (a) at the same or substantially the same trade level as the goods being appraised; and (b) in the same or substantially the same quantities as the goods being appraised. Application of section 49 (2) Subsections 49(2) to (5) apply to this section in respect of similar goods and wherever in those subsections the expression “identical goods” is referred to, there shall be substituted therefor the expression “similar goods”. R.S., 1985, c. 1 (2nd Supp.), s. 50; 2009, c. 10, s. 9