Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
STATUTES OF CANADA 2009CHAPTER 10
An Act to amend the Customs Act
ASSENTED TO
11th JUNE, 2009
BILL S-2
SUMMARY
This enactment amends the Customs Act to clarify certain provisions and to make technical amendments to others. It also imposes additional requirements in customs controlled areas, amends provisions respecting the determination of value for duty, and modifies the advance commercial reporting requirements. Finally, it provides that regulations may incorporate material by reference.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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57-58 ELIZABETH II
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CHAPTER 10
An Act to amend the Customs Act
[Assented to 11th June, 2009]
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. 1 (2nd Supp.)
CUSTOMS ACT
1998, c. 19, s. 262(1)
1. Subsection 2(4) of the French version of the Customs Act is replaced by the following:
Délégation
(4) Le ministre peut autoriser un agent ou une catégorie d’agents à exercer les pouvoirs et fonctions, y compris les pouvoirs et fonctions judiciaires ou quasi judiciaires, qui lui sont conférés en vertu de la présente loi.
2001, c. 25, s. 11
2. (1) Paragraph 11.3(a) of the Act is replaced by the following:
(a) has been authorized by the Minister; or
(2) Section 11.3 of the Act is renumbered as subsection 11.3(1) and is amended by adding the following:
Amendment, etc., of authorization
(2) The Minister may amend, suspend, renew, cancel or reinstate an authorization.
2001, c. 25, s. 11
3. (1) The portion of subsection 11.4(1) of the Act before paragraph (a) is replaced by the following:
Presentation and reporting — when leaving customs controlled area
11.4 (1) Subject to subsection (2), every person who is leaving a customs controlled area shall, if requested to do so by an officer,
2001, c. 25, s. 11
(2) Paragraph 11.4(1)(b) of the Act is replaced by the following:
(b) report in the prescribed manner any goods that he or she has acquired through any means while in the customs controlled area;
(b.1) present those goods and remove any covering from them, unload any conveyance or open any part of it, or open or unpack any package or container that an officer wishes to examine; and
2001, c. 25, s. 11
(3) Paragraph 11.4(1)(c) of the French version of the Act is replaced by the following:
c) répondre véridiquement aux questions que lui pose un agent dans l’exercice des fonctions que lui confère la présente loi ou une autre loi fédérale.
2001, c. 25, s. 11
(4) Subsection 11.4(2) of the Act is replaced by the following:
Presentation and reporting — within customs controlled area
(1.1) Every person who is in a customs controlled area shall, if requested to do so by an officer,
(a) present himself or herself in the prescribed manner to an officer and identify himself or herself; and
(b) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.
Non-application of subsections (1) and (1.1)
(2) Subsections (1) and (1.1) do not apply to persons who are required to present themselves under section 11 or report goods under section 12.
2001, c. 25, s. 11
4. Paragraphs 11.5(a) to (e) of the Act are replaced by the following:
(a) prescribing the persons or classes of persons who may be granted access under paragraph 11.3(1)(b); and
(b) respecting the manner in which a person must present himself or herself under paragraphs 11.4(1)(a) and (1.1)(a) and report goods under paragraph 11.4(1)(b).
1992, c. 28, s. 3(1)
5. Paragraph 12(3)(b) of the Act is replaced by the following:
(b) in the case of goods, other than goods referred to in paragraph (a) or goods imported as mail, on board a conveyance arriving in Canada, by prescribed persons; and
6. The Act is amended by adding the following after section 12:
Advance information
12.1 The Governor in Council may make regulations
(a) requiring persons to give, before a conveyance’s arrival in Canada, information about the conveyance and the persons and the goods on board the conveyance;
(b) respecting the information that must be given;
(c) prescribing the persons or classes of persons who must give the information;
(d) prescribing the circumstances in which the information must be given; and
(e) respecting the time within which and the manner in which the information must be given.
7. Paragraph 48(1)(c) of the Act is replaced by the following:
(c) when any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser is to accrue, directly or indirectly, to the vendor, the price paid or payable for the goods includes the value of that part of the proceeds or the price is adjusted in accordance with paragraph (5)(a); and
8. (1) The portion of subsection 49(1) of the French version of the Act before paragraph (a) is replaced by the following:
Fixation de la valeur en douane fondée sur la valeur transactionnelle de marchandises identiques
49. (1) Sous réserve des paragraphes (2) à (5), la valeur en douane des marchandises, dans les cas où elle n’est pas déterminée par application de l’article 48, est, si elle est déterminable, la valeur transactionnelle de marchandises identiques vendues pour exportation au Canada et exportées au même moment ou à peu près au même moment que les marchandises à apprécier, pourvu que cette valeur transactionnelle soit la valeur en douane des marchandises identiques vendues :
(2) Paragraph 49(1)(a) of the Act is replaced by the following:
(a) at the same or substantially the same trade level as the goods being appraised; and
(3) Paragraph 49(1)(b) of the French version of the Act is replaced by the following:
b) en une quantité égale ou sensiblement égale à celle des marchandises à apprécier.
(4) Paragraphs 49(2)(a) to (c) of the English version of the Act are replaced by the following:
(a) at the same or substantially the same trade level as the goods being appraised but in different quantities;
(b) at a trade level different from that of the goods being appraised but in the same or substantially the same quantities; or
(c) at a trade level different from that of the goods being appraised and in different quantities.
(5) Paragraph 49(3)(b) of the English version of the Act is replaced by the following:
(b) if the transaction value is in respect of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c), differences in the trade levels of the identical goods and the goods being appraised or the quantities in which the identical goods were sold and the goods being appraised were imported or both, as the case may be.
9. (1) The portion of subsection 50(1) of the French version of the Act before paragraph (a) is replaced by the following:
Valeur en douane fondée sur la valeur transactionnelle de marchandises semblables
50. (1) Sous réserve des paragraphes (2) et 49(2) à (5), la valeur en douane des marchandises, dans les cas où elle n’est pas déterminée par application de l’article 48 ou 49, est, si elle est déterminable, la valeur transactionnelle de marchandises semblables vendues pour exportation au Canada et exportées au même moment ou à peu près au même moment que les marchandises à apprécier, pourvu que cette valeur transactionnelle soit la valeur en douane des marchandises semblables vendues :
(2) Paragraph 50(1)(a) of the Act is replaced by the following:
(a) at the same or substantially the same trade level as the goods being appraised; and
(3) Paragraph 50(1)(b) of the French version of the Act is replaced by the following:
b) en une quantité égale ou sensiblement égale à celle des marchandises à apprécier.
2001, c. 25, s. 60
10. Subsections 99.2(1) and (2) of the Act are replaced by the following:
Search of persons
99.2 (1) An officer may search any person who is in or is leaving a customs controlled area, other than a prescribed person or a member of a prescribed class of persons who may be searched under subsection (2), if the officer suspects on reasonable grounds that the person has secreted on or about their person anything in respect of which this Act or the regulations have been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or the regulations or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
Search of prescribed persons
(2) An officer may, in accordance with the regulations, search any prescribed person or member of a prescribed class of persons who is in or is leaving a customs controlled area.
2001, c. 25, s. 60
11. Section 99.3 of the Act is replaced by the following:
Non-intrusive examination of goods
99.3 (1) An officer may, in accordance with the regulations and without individualized suspicion, conduct a non-intrusive examination of goods in the custody or possession of a person who is in or is leaving a customs controlled area.
Other examination of goods
(2) An officer may examine any goods in the custody or possession of a person who is in or is leaving a customs controlled area and open or cause to be opened any baggage, package or container and take samples of the goods in reasonable amounts, if the officer suspects on reasonable grounds that this Act or any other Act of Parliament administered or enforced by the officer or any regulations made under it have been or might be contravened in respect of the goods.
Examination of abandoned goods
(3) An officer may, at any time, open or cause to be opened, examine and detain any goods, baggage, package or container that is found abandoned or that is not in the possession of any person in a customs controlled area.
2001, c. 25, s. 61
12. Subsection 107.1(1) of the Act is replaced by the following:
Passenger information
107.1 (1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or to provide access to, within the prescribed time and in the prescribed manner, prescribed information about any person on board a conveyance.
2001, c. 25, s. 68
13. Paragraph 127.1(1)(b) of the French version of the Act is replaced by the following:
b) il y a eu infraction, mais le ministre est d’avis qu’une erreur a été commise concernant la somme établie, versée ou réclamée en garantie et que celle-ci doit être réduite.
2001, c. 25, s. 75
14. Subsection 139.1(4) of the French version of the Act is replaced by the following:
Signification au ministre
(4) Au plus tard le quinzième jour précédant la date d’audition de la requête, le requérant signifie au ministre, ou à l’agent que celui-ci désigne pour l’application du présent article, un avis de la requête et de l’audition.
2005, c. 38, s. 82
15. Section 149.1 of the French version of the Act is replaced by the following:
Preuve de l’absence d’appel
149.1 Constitue la preuve des énonciations qui y sont renfermées l’affidavit d’un agent — souscrit en présence d’un commissaire ou d’une autre personne autorisée à le recevoir — indiquant qu’il a la charge des registres pertinents, qu’il a connaissance de la pratique de l’Agence ou de l’Agence du revenu du Canada, selon le cas, qu’un examen des registres démontre qu’un avis de cotisation prévu à la partie V.1 a été posté ou autrement envoyé à une personne un jour donné, en application de la présente loi, et que, après avoir fait un examen attentif des registres et y avoir pratiqué des recherches, il lui a été impossible de constater qu’un avis d’opposition ou d’appel concernant la cotisation a été reçu dans le délai imparti à cette fin.
2001, c. 25, s. 85(1)
16. Paragraph 164(1)(b) of the Act is repealed.
17. The Act is amended by adding the following after section 164:
Incorporation by reference
164.1 A regulation made under this Act may incorporate by reference any material regardless of its source and either as it exists on a particular date or as amended from time to time.
COMING INTO FORCE
Order in council
18. Section 5 comes into force on a day to be fixed by order of the Governor in Council.
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