Customs Act — C-52.6 2
( 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 licence de spiritueux ) sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; ( entrepôt d’attente ) Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Suisse ) 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the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( classement tarifaire ) territorial sea [Repealed, 1996, c. 31, s. 73] tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de licence de tabac ) tobacco product has the same meaning as in section 2 of the Excise Act, 2001 ; ( produit du tabac ) Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Ukraine ) United States [Repealed, 1997, c. 14, s. 35] value for duty means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; ( valeur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 ) vaping device has the same meaning as in section 2 of the Excise Act, 2001 ; ( dispositif de vapotage ) vaping product has the same meaning as in section 2 of the Excise Act, 2001 ; ( produit de vapotage ) vaping product licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( titulaire de licence de produits de vapotage ) vaping substance has the same meaning as in section 2 of the Excise Act, 2001 ; ( substance de vapotage ) wine has the same meaning as in section 2 of the Excise Act, 2001 ; ( vin ) wine licensee has the same meaning as in section 2 of the Excise Act, 2001 . ( titulaire de licence de vin ) Definitions (1.1) For the purpose of the definition designated goods in subsection (1), alcohol , ethyl alcohol and spirits [Repealed, 2002, c. 22, s. 328] beer or malt liquor has the meaning assigned by section 4 of the Excise Act ; ( bière ou liqueur de malt ) diamonds means goods for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 ) diesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( combustible diesel ) gasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( essence ) 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 ) 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 ) wine [Repealed, 2002, c. 22, s. 328] (1.2) [Repealed, 2012, c. 18, s. 24] Electronic records (1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period. Restriction of Canadian waters (2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted. Powers, duties and functions of President (3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed 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