GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 19.1
Statistics 19.1 (1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act . Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. Regulations (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations. 1988, c. 65, s. 67 2022, c. 10, s. 309
Customs Act — C-52.6 20
Transportation of goods 20 (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed. Liability of transporter (2) Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were (a) destroyed while being so transported; (b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop; (c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff , received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph; (d) received by another person who is entitled under subsection (1) to transport such goods; or (e) exported. Exception (2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were (a) destroyed while being transported; (b) received in a customs office, bonded warehouse or duty free shop; (c) if the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff , received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph; (d) exported; or (e) received at the place of business of the importer, owner or consignee. Rates of duties (3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12. R.S., 1985, c. 1 (2nd Supp.), s. 20; 1995, c. 41, s. 4; 1997, c. 36, s. 151; 2001, c. 25, s. 17
Customs Act — C-52.6 21
Officer’s access to goods 21 Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.
Customs Act — C-52.6 22
Records 22 (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records: (a) a person who transports or causes to be transported goods into Canada; or (b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released. Exemption (2) The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada. R.S., 1985, c. 1 (2nd Supp.), s. 22; 1995, c. 41, s. 5; 2001, c. 25, s. 18
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Transportation over territory outside Canada 23 Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.
Customs Act — C-52.6 24
Licences 24 (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place (a) as a sufferance warehouse for the examination of imported goods that have not been released, or (b) [Repealed, 1995, c. 41, s. 6] (c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff , the Excise Act , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada and may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein. Definition of duties not to apply (1.1) The definition duties in subsection 2(1) does not apply for the purposes of paragraph (1)(c). Amendment of licence (2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1). R.S., 1985, c. 1 (2nd Supp.), s. 24; 1993, c. 25, s. 70; 1995, c. 41, s. 6; 2001, c. 16, s. 2; 2002, c. 22, s. 330
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Sufferance warehouse operator’s obligation 25 Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.
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Price of goods sold in duty free shop 26 (1) The operator of a duty free shop shall ensure that the prices of goods offered for sale at the duty free shop reflect the extent to which the goods have not been subject to duties and taxes. Definition (2) In subsection (1), duties means duties or taxes levied under the Customs Tariff , the Excise Act , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other law relating to customs. R.S., 1985, c. 1 (2nd Supp.), s. 26; 1993, c. 25, s. 71; 2002, c. 22, s. 331
Customs Act — C-52.6 27
Officer’s access to goods 27 The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.
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Liability of operator 28 (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff , the Excise Act , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods (a) are still in the warehouse or duty free shop; (b) have been destroyed while in the warehouse or duty free shop; (c) have been removed from the warehouse or duty free shop pursuant to section 19; (d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or (e) have been released by an officer. (1.1) and (1.2) [Repealed, 2002, c. 22, s. 332] Rates (2) The rates of duties or taxes payable on goods under subsection (1) shall (a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and (b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein. Definition of duties not to apply (3) The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2). R.S., 1985, c. 1 (2nd Supp.), s. 28; 1993, c. 25, s. 72; 1995, c. 39, s. 168; 2001, c. 25, s. 19; 2002, c. 22, ss. 332, 408
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Regulations 30 The Governor in Council may make regulations (a) prescribing qualifications as to citizenship and residence or any other qualifications that must be met by the operator of a sufferance warehouse or duty free shop; (b) prescribing the terms and conditions on which licences for the operation of sufferance warehouses or duty free shops may be issued under section 24, including the security that may be required of operators of the warehouses or shops, the duration of the licences and the fees or the manner of determining fees, if any, to be paid for the licences; (c) prescribing the circumstances in which licences for the operation of sufferance warehouses or duty free shops may be issued, amended, suspended, renewed, cancelled or reinstated; (d) establishing standards for the operation of and the maintenance of the facilities of sufferance warehouses or duty free shops; (e) prescribing the manner of acknowledging receipt of goods in sufferance warehouses or duty free shops; (f) establishing the circumstances in which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in sufferance warehouses or duty free shops; (g) prescribing facilities, equipment and personnel that must be provided at sufferance warehouses or duty free shops; (h) prescribing the circumstances in which the operator of a sufferance warehouse may refuse goods that are brought to the warehouse for safe-keeping; (i) regulating the transfer of ownership of goods in duty free shops; (j) prescribing, with respect to goods, or classes of goods, that are offered for sale in a duty free shop, minimum proportions, by reference to quantity, value or other like standard, that must be of domestic origin; (k) prescribing restrictions as to the classes of goods that may be received in sufferance warehouses; (l) prescribing circumstances in which goods shall not be received in sufferance warehouses; (m) regulating the provision of information by the operator of a duty free shop; and (n) otherwise regulating the operation of sufferance warehouses or duty free shops. R.S., 1985, c. 1 (2nd Supp.), s. 30; 1993, c. 25, s. 73; 1995, c. 41, s. 7
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Release 31 Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means. R.S., 1985, c. 1 (2nd Supp.), s. 31; 2001, c. 25, s. 20
Customs Act — C-52.6 32.1
Statistics 32.1 (1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act . Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. Regulations (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations. 1988, c. 65, s. 68 2022, c. 10, s. 311
Customs Act — C-52.6 32.3
Diversion of goods used as ships’ stores 32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion, (a) report the diversion to an officer at a customs office; (b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and (c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion. 2001, c. 25, s. 23 2022, c. 10, s. 313
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Release prior to payment of duties 33 (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them. Payment of duties (2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time. Meaning of duties (3) In subsection (2), duties does not include the duties levied under (a) subsection 21.1(1) of the Customs Tariff , if they are paid and collected in accordance with subsection 21.1(2) of that Act; or (b) subsections 21.2(1) and (2) of the Customs Tariff , if they are paid and collected in accordance with subsection 21.2(3) of that Act. R.S., 1985, c. 1 (2nd Supp.), s. 33; 1992, c. 28, s. 6; 2002, c. 22, s. 334
Customs Act — C-52.6 33.2
Notice requiring accounting 33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice. 1992, c. 28, s. 7; 2005, c. 38, s. 64
Customs Act — C-52.6 33.4
Interest 33.4 (1) Subject to the regulations, any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate, calculated on the outstanding balance of the amount, (a) in the case of goods released prior to the accounting required under subsection 32(1), for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full; and (b) in the case of all other goods, for the period beginning on the day after the day on which the person became liable to pay the amount and ending on the day on which the amount has been paid in full. Restriction — prescribed day (2) The prescribed day referred to in paragraph (1)(a) falls (a) at the earliest, on the 12th day after the end of the period that begins on the 18th day of a month and ends on the 17th day of the following month and that includes the earlier of (i) the day on which the goods in question are accounted for, and (ii) the last day on which those goods are required to be accounted for; and (b) at the latest, on the 18th day after the end of the period referred to in paragraph (a). Regulations — interest-free period (3) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting the circumstances and conditions under which any person who is liable to pay an amount of duties in respect of imported goods is not liable to pay interest on that amount for the period specified in the regulations. 1992, c. 28, s. 7; 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154; 2001, c. 25, s. 26 2021, c. 23, s. 210
Customs Act — C-52.6 33.5
Notice requiring payment 33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice. 1992, c. 28, s. 7; 2005, c. 38, s. 65
Customs Act — C-52.6 33.7
Extension of time 33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties. Effect of extension for accounting (2) Where the time within which a person must account for goods is extended under subsection (1), (a) the goods shall be accounted for within the time as so extended; (b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and (c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made. Effect of extension for payment (3) Where the time within which a person must pay any amount owing as duties is extended under subsection (1), (a) that amount shall be paid within the time as so extended; (b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and (c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made. 1992, c. 28, s. 7; 2001, c. 25, s. 28; 2005, c. 38, s. 66
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Security and conditions of release 35 (1) Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed. Obligation to satisfy terms and conditions (2) If a deposit, bond or other security given under subsection (1) is subject to terms and conditions prescribed by regulations made under paragraph 166(1)(b), the person who has given the deposit, bond or other security shall satisfy those terms and conditions. R.S., 1985, c. 1 (2nd Supp.), s. 35; 1995, c. 41, s. 11 2021, c. 23, s. 211
Customs Act — C-52.6 35.01
Requirement to comply with marking regulations 35.01 No person shall import goods that are required to be marked by any regulations made under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations. 1993, c. 44, s. 83; 1997, c. 36, s. 155
Customs Act — C-52.6 35.02
35.02 (1) [Repealed, 2001, c. 25, s. 30] Notice requiring marking or compliance (2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person (a) to mark imported goods in accordance with the regulations made under section 19 of the Customs Tariff , within such reasonable time as may be stipulated in the notice, if there has been a failure to comply with section 35.01 with respect to the goods; or (b) to comply with section 35.01 in respect of any goods designated in the notice that will subsequently be imported by the person. (3) [Repealed, 2001, c. 25, s. 30] Goods imported from a NAFTA country (4) If a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under section 109.1 unless (a) the person has previously failed to comply with section 35.01 in respect of imported goods and has been given notice pursuant to subsection (2); (b) the goods with respect to which there has been a failure to comply with section 35.01 or a notice given pursuant to subsection (2) have been released without being marked in the manner referred to in section 35.01; or (c) the imported goods have been marked in a deceptive manner so as to mislead another person as to the country or geographic area of origin of the goods. (5) [Repealed, 2001, c. 25, s. 30] 1993, c. 44, s. 83; 1997, c. 36, s. 156; 2001, c. 25, s. 30; 2005, c. 38, s. 67 2022, c. 10, s. 314(E)
Customs Act — C-52.6 35.1
Proof of origin 35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported. When furnished (2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed. Who furnishes (3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished in accordance with subsection (1) by the importer or owner of the goods. Certificate of origin completed by importer (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer. Regulations (4) The Governor in Council, on the recommendation of the Minister, may make regulations (a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized; (b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and (c) exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations. Denial or withdrawal of preferential tariff treatment (5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff , or any regulation made under either of those Acts, concerning that preferential tariff treatment. (6) [Repealed, 1997, c. 14, s. 37] 1988, c. 65, s. 69; 1992, c. 28, s. 9; 1993, c. 44, s. 84; 1996, c. 33, s. 30; 1997, c. 14, s. 37; 2012, c. 18, s. 25(F); 2018, c. 23, s. 21 2020, c. 1, s. 116 2022, c. 10, s. 315
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Abandonment of goods to the Crown 36 (1) The owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada. Conditions of abandonment (2) Any person who abandons goods to Her Majesty under subsection (1) is liable for all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.