Customs Act — C-52.6 2
ame meaning as in subsection 2(1) of the Customs Tariff ; ( Liechtenstein ) mail has the meaning set out in section 2 of the Canada Post Corporation Act ; ( envois ou courrier ) manufactured tobacco [Repealed, 2002, c. 22, s. 328] Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; ( ministre ) NAFTA has the meaning assigned to the word Agreement by subsection 2(1) of the North American Free Trade Agreement Implementation Act ; ( ALÉNA ) NAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act ; ( pays ALÉNA ) Norway has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Norvège ) officer means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police; ( agent ou agent des douanes ) Panama has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Panama ) person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; ( personne ) Peru has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Pérou ) preferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; ( traitement tarifaire préférentiel ) preferential tariff treatment under CCFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under CCOFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under CCRFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under CEFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under CIFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under CPFTA [Repealed, 2012, c. 18, s. 24] preferential tariff treatment under NAFTA [Repealed, 2012, c. 18, s. 24] prescribed means (a) in respect of a form or the manner of filing a form, authorized by the Minister, (b) in respect of the information to be provided on or with a form, specified by the Minister, and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; ( Version anglaise seulement ) President means the President of the Canada Border Services Agency appointed under subsection 7 (1) of the Canada Border Services Agency Act ; ( président ) raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001 ; ( tabac en feuilles ) record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; ( document ) regulation means a regulation made by the Governor in Council under this Act; ( règlement ) release means (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and (b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; ( dédouanement ) restricted formulation has the same meaning as in section 2 of the Excise Act, 2001 ; ( préparation assujettie à des restrictions ) specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001 ; ( alcool spécialement dénaturé ) specified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; ( taux déterminé ) spirits has the same meaning as in section 2 of the Excise Act, 2001 ; ( spiritueux ) spirits licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de