GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 2
d to have been exercised or performed by the President. Delegation (4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act. Delegation by Minister (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act. Delegation by Minister of National Revenue (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act. R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118; 1988, c. 65, s. 66; 1990, c. 45, s. 19; 1992, c. 28, s. 1; 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81; 1994, c. 13, s. 7; 1995, c. 15, s. 24, c. 41, s. 1; 1996, c. 31, s. 73, c. 33, s. 28; 1997, c. 14, s. 35, c. 36, s. 147; 1998, c. 19, s. 262; 1999, c. 17, s. 123; 2001, c. 25, s. 1, c. 28, s. 26; 2002, c. 22, s. 328; 2005, c. 38, ss. 60, 145; 2007, c. 18, s. 135; 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. 31, 56; 2010, c. 4, s. 25, c. 12, s. 48; 2012, c. 18, s. 24, c. 26, ss. 30, 62, c. 31, s. 264; 2014, c. 14, s. 23, c. 28, s. 26; 2017, c. 6, s. 82, c. 8, s. 20; 2018, c. 12, s. 115, c. 16, s. 169, c. 23, s. 20 2020, c. 1, s. 114 2021, c. 1, s. 24 2022, c. 10, s. 86 2022, c. 10, s. 302 2024, c. 3, s. 19
Customs Act — C-52.6
Agency means the Canada Border Services Agency; ( Agence )
Customs Act — C-52.6
bonded warehouse means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff ; ( entrepôt de stockage )
Customs Act — C-52.6
Canada-United States Free Trade Agreement [Repealed, 1997, c. 14, s. 35]
Customs Act — C-52.6
cannabis has the same meaning as in subsection 2(1) of the Cannabis Act ; ( cannabis )
Customs Act — C-52.6
cannabis product has the same meaning as in section 2 of the Excise Act, 2001 ; ( produit du cannabis )
Customs Act — C-52.6
carrier code means the unique identification number issued by the Minister either under subsection 12.1 (4) or before the coming into force of that subsection; ( code de transporteur )
Customs Act — C-52.6
CCFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act ; ( ALÉCC )
Customs Act — C-52.6
CCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act ; ( ALÉCCO )
Customs Act — C-52.6
CCRFTA has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act ; ( ALÉCCR )
Customs Act — C-52.6
CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act ; ( ALÉCA )
Customs Act — C-52.6
Certificate of Origin means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b); ( certificat d’origine )
Customs Act — C-52.6
CETA has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act ; ( AÉCG )
Customs Act — C-52.6
CHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act ; ( ALÉCH )
Customs Act — C-52.6
Chile has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Chili )
Customs Act — C-52.6
CIFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act ; ( ALÉCI )
Customs Act — C-52.6
CJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act ; ( ALÉCJ )
Customs Act — C-52.6
CKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act ; ( ALÉCRC )
Customs Act — C-52.6
Colombia has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Colombie )
Customs Act — C-52.6
Commissioner [Repealed, 2005, c. 38, s. 60]
Customs Act — C-52.6
conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; ( moyen de transport )
Customs Act — C-52.6
Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Costa Rica )
Customs Act — C-52.6
courier has the meaning assigned by regulation; ( messager )
Customs Act — C-52.6
CPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act ; ( ALÉCPA )
Customs Act — C-52.6
CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act ; ( ALÉCP )
Customs Act — C-52.6
CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ; ( PTPGP )
Customs Act — C-52.6
CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays PTPGP )
Customs Act — C-52.6
CUFTA has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023 ; ( ALÉCU )
Customs Act — C-52.6
CUFTA 2017 has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act , as it reads immediately before the day on which section 39 of the Canada–Ukraine Free Trade Agreement Implementation, 2023 comes into force; ( ALÉCU de 2017 )
Customs Act — C-52.6
CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act ; ( ACCCRU )
Customs Act — C-52.6
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( bénéficiaire de l’ACCCRU )
Customs Act — C-52.6
CUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act ; ( ACEUM )
Customs Act — C-52.6
CUSMA country means a country that is a party to CUSMA; ( pays ACEUM )
Customs Act — C-52.6
customs office means a place designated as a customs office by the Minister under section 5; ( bureau de douane )
Customs Act — C-52.6
data means representations, in any form, of information or concepts; ( données )
Customs Act — C-52.6
Deputy Minister [Repealed, 1999, c. 17, s. 123]
Customs Act — C-52.6 (a)
designated goods means (a) [Repealed, 2002, c. 22, s. 328] (b) aviation fuel, (c) aviation gasoline, (d) beer or malt liquor, (e) diamonds, (f) diesel fuel, (g) gasoline, (h) pearls, (i) precious and semi-precious stones, (i.1) spirits, (j) wine, or (k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act; ( marchandises désignées )
Customs Act — C-52.6
duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act ; ( droits )
Customs Act — C-52.6
duty free shop means a place licensed as a duty free shop by the Minister under section 24; ( boutique hors taxes )
Customs Act — C-52.6
EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act ; ( État de l’AELÉ )
Customs Act — C-52.6
EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays de l’Union européenne ou autre bénéficiaire de l’AÉCG )
Customs Act — C-52.6
excise stamp has the same meaning as in section 2 of the Excise Act, 2001 ; ( timbre d’accise )
Customs Act — C-52.6
export means export from Canada; ( exporter )
Customs Act — C-52.6
forfeit means forfeit to Her Majesty in right of Canada; ( confisquer )
Customs Act — C-52.6
free trade agreement means an agreement set out in column 2 of Part 1 of the schedule; ( accord de libre-échange )
Customs Act — C-52.6
free trade partner means a country or territory set out in column 1 of Part 1 of the schedule; ( partenaire de libre-échange )
Customs Act — C-52.6
goods , for greater certainty, includes conveyances, animals and any document in any form; ( marchandises )
Customs Act — C-52.6
Honduras has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Honduras )
Customs Act — C-52.6
Iceland has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Islande )
Customs Act — C-52.6
immediate container has the same meaning as in section 2 of the Excise Act, 2001 ; ( contenant immédiat )
Customs Act — C-52.6
import means import into Canada; ( importer )
Customs Act — C-52.6
imported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI )
Customs Act — C-52.6 (a)
inland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn (a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west; ( eaux internes )
Customs Act — C-52.6
internal waters [Repealed, 1996, c. 31, s. 73]
Customs Act — C-52.6
Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Israël ou autre bénéficiaire de l’ALÉCI )
Customs Act — C-52.6
Jordan has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Jordanie )
Customs Act — C-52.6
Korea has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Corée )
Customs Act — C-52.6
licensed user has the same meaning as in section 2 of the Excise Act, 2001 ; ( utilisateur agréé )
Customs Act — C-52.6
Liechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Liechtenstein )
Customs Act — C-52.6
mail has the meaning set out in section 2 of the Canada Post Corporation Act ; ( envois ou courrier )
Customs Act — C-52.6
manufactured tobacco [Repealed, 2002, c. 22, s. 328]
Customs Act — C-52.6
Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; ( ministre )
Customs Act — C-52.6
NAFTA has the meaning assigned to the word Agreement by subsection 2(1) of the North American Free Trade Agreement Implementation Act ; ( ALÉNA )
Customs Act — C-52.6
NAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act ; ( pays ALÉNA )
Customs Act — C-52.6
Norway has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Norvège )
Customs Act — C-52.6
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 )
Customs Act — C-52.6
Panama has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Panama )
Customs Act — C-52.6
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 )
Customs Act — C-52.6
Peru has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Pérou )
Customs Act — C-52.6
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 )
Customs Act — C-52.6
preferential tariff treatment under CCFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under CCOFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under CCRFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under CEFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under CIFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under CPFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6
preferential tariff treatment under NAFTA [Repealed, 2012, c. 18, s. 24]
Customs Act — C-52.6 (a)
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 )
Customs Act — C-52.6
President means the President of the Canada Border Services Agency appointed under subsection 7 (1) of the Canada Border Services Agency Act ; ( président )
Customs Act — C-52.6
raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001 ; ( tabac en feuilles )
Customs Act — C-52.6
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 )
Customs Act — C-52.6
regulation means a regulation made by the Governor in Council under this Act; ( règlement )
Customs Act — C-52.6 (a)
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 )
Customs Act — C-52.6
restricted formulation has the same meaning as in section 2 of the Excise Act, 2001 ; ( préparation assujettie à des restrictions )
Customs Act — C-52.6
specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001 ; ( alcool spécialement dénaturé )
Customs Act — C-52.6
specified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; ( taux déterminé )
Customs Act — C-52.6
spirits has the same meaning as in section 2 of the Excise Act, 2001 ; ( spiritueux )
Customs Act — C-52.6
spirits licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de licence de spiritueux )
Customs Act — C-52.6
sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; ( entrepôt d’attente )
Customs Act — C-52.6
Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Suisse )
Customs Act — C-52.6
tariff classification means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( classement tarifaire )
Customs Act — C-52.6
territorial sea [Repealed, 1996, c. 31, s. 73]
Customs Act — C-52.6
tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de licence de tabac )
Customs Act — C-52.6
tobacco product has the same meaning as in section 2 of the Excise Act, 2001 ; ( produit du tabac )
Customs Act — C-52.6
Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Ukraine )
Customs Act — C-52.6
United States [Repealed, 1997, c. 14, s. 35]
Customs Act — C-52.6
value for duty means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; ( valeur en douane )
Customs Act — C-52.6
vaping device has the same meaning as in section 2 of the Excise Act, 2001 ; ( dispositif de vapotage )
Customs Act — C-52.6
vaping product has the same meaning as in section 2 of the Excise Act, 2001 ; ( produit de vapotage )
Customs Act — C-52.6
vaping product licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de licence de produits de vapotage )
Customs Act — C-52.6
vaping substance has the same meaning as in section 2 of the Excise Act, 2001 ; ( substance de vapotage )
Customs Act — C-52.6
wine has the same meaning as in section 2 of the Excise Act, 2001 ; ( vin )
Customs Act — C-52.6
wine licensee has the same meaning as in section 2 of the Excise Act, 2001 . ( titulaire de licence de vin )
Customs Act — C-52.6
alcohol , ethyl alcohol and spirits [Repealed, 2002, c. 22, s. 328]
Customs Act — C-52.6
beer or malt liquor has the meaning assigned by section 4 of the Excise Act ; ( bière ou liqueur de malt )
Customs Act — C-52.6
diamonds means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( diamants )
Customs Act — C-52.6
diesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( combustible diesel )
Customs Act — C-52.6
gasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( essence )
Customs Act — C-52.6
pearls means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( perles )
Customs Act — C-52.6
precious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff . ( pierres précieuses ou fines )
Customs Act — C-52.6 3
Duties binding on Her Majesty 3 (1) All duties or taxes levied on imported goods under the Excise Tax Act , the Special Import Measures Act , the Customs Tariff , the Excise Act, 2001 , the Select Luxury Items Tax Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty. Act binding on Her Majesty (2) Subject to subsection (3), this Act is binding on Her Majesty in right of Canada or a province. Exemption (3) The Governor in Council may by regulation exempt Her Majesty in any case or class of cases from the requirement to report under section 12 or 95 subject to such conditions as may be prescribed. R.S., 1985, c. 1 (2nd Supp.), s. 3; 2002, c. 22, s. 329 2022, c. 10, s. 152
Customs Act — C-52.6 3.1
Interest to be compounded 3.1 Interest shall be computed at a prescribed rate or at a specified rate and compounded daily and, if interest is computed in respect of an amount under a provision of this Act and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate shall be computed and compounded daily on that unpaid interest from that day to the day it is paid and shall be paid as that provision required the amount to be paid. 1992, c. 28, s. 2; 2001, c. 25, s. 2
Customs Act — C-52.6 3.2
Prescribed rate may be authorized 3.2 Where a person is required under a provision of this Act to pay interest on an amount at the specified rate, the person shall, where the Minister or any officer designated by the Minister for the purposes of this section so authorizes, pay interest on that amount under that provision at the prescribed rate rather than at the specified rate. 1992, c. 28, s. 2
Customs Act — C-52.6 3.3
Waiver of penalty or interest 3.3 (1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act. Exception (1.1) Subsection (1) does not apply if measures may be taken under section 127.1, a request under section 129 is made or the time for making a request set out in that section has not expired. Interest on penalty or interest refunded (2) Where, as a result of a waiver or cancellation under subsection (1), a person is given a refund of an amount of penalty or interest that was paid by the person, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund. 1992, c. 28, s. 2; 1995, c. 41, s. 2; 2001, c. 25, s. 3; 2005, c. 38, s. 61
Customs Act — C-52.6 3.4
Additional security 3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice. Payment where additional security not given (2) Where the additional security required to be given by or on behalf of a person under subsection (1) is not given within the time it is so required to be given, the amount by which (a) the amount owing in respect of which security that has been given to the Minister by the person is no longer adequate exceeds (b) the value of the security that has been given to the Minister by the person, as determined by the Minister or a designated officer, is payable by the person immediately. 1992, c. 28, s. 2; 2005, c. 38, s. 62
Customs Act — C-52.6 3.5
Payments 3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place. 2001, c. 25, s. 4 2022, c. 10, s. 303
Customs Act — C-52.6 4
Performance of obligations 4 Where more than one person is responsible for the performance of any obligation under this Act, performance of the obligation by any one of them shall be deemed to be performance by all of them.
Customs Act — C-52.6 4.1
Undertakings 4.1 In the case of goods to which paragraph 32(2)(b) applies, the Minister may accept from an importer or transporter an undertaking to assume obligations in relation to compliance with this Act and the regulations. 2001, c. 25, s. 5
Customs Act — C-52.6 5
Customs offices 5 The Minister may designate customs offices inside or outside Canada for a specified purpose or generally for business relating to customs and may at any time amend, cancel or reinstate any such designation.
Customs Act — C-52.6 7
Application inside and outside Canada 7 Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.
Customs Act — C-52.6 7.1
Obligation to provide accurate information 7.1 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete. 2001, c. 25, s. 6
Customs Act — C-52.6 8
Declaration 8 The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete. R.S., 1985, c. 1 (2nd Supp.), s. 8; 2001, c. 25, s. 7