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Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Full Document:  

Act current to 2024-05-01 and last amended on 2024-02-19. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2015, c. 27, s. 35

    • 35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k):

      • (k.1) an official solely for the purpose of administering or enforcing the Firearms Act;

  • — 2020, c. 1, s. 114(1)

    • 1993, c. 44, s. 81
      • 114 (1) The definitions NAFTA and NAFTA country in subsection 2(1) of the Customs Act are repealed.

  • — 2020, c. 1, s. 115

    • 1993, c. 44, s. 83; 2001, c. 25, s. 30(3)

      115 Subsection 35.02(4) of the Act is repealed.

  • — 2020, c. 1, s. 118(1)

    • 1997, c. 14, s. 38; 1997, c. 36, s. 161
      • 118 (1) Subsection 42.1(1) of the Act is amended by adding “or” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 119

    • 2014, c. 14, s. 24

      119 Subsections 42.3(1) to (4) of the Act are replaced by the following:

      • Definition of customs administration
        • 42.3 (1) In this section, customs administration has the meaning assigned to that expression by Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be.

        • Effective date of redetermination or further redetermination of origin of goods

          (2) Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that

          • (a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and

          • (b) that tariff classification or value differs from the tariff classification or value applied to those materials by the country — Chile, Costa Rica or Honduras — from which the goods were exported.

        • Limitation

          (3) A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date,

          • (a) given an advance ruling under Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or

          • (b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into Chile, Costa Rica or Honduras.

        • Postponement of effective date

          (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding 90 days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the country — Chile, Costa Rica or of Honduras — from which the goods were exported.

  • — 2020, c. 1, s. 121

    • 1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39(2)(F); 2005, c. 38, s. 72

      121 Section 57.01 of the Act and the heading before it are repealed.

  • — 2020, c. 1, s. 122

    • 2001, c. 25, s. 41(1)
      • 122 (1) The portion of paragraph 59(1)(a) of the Act before subparagraph (i) is replaced by the following:

        • (a) in the case of a determination under section 58, re-determine the origin, tariff classification or value for duty of any imported goods at any time within

      • 2001, c. 25, s. 41(2)

        (2) Subsection 59(2) of the Act is replaced by the following:

        • Notice requirement

          (2) An officer who makes a determination under subsection 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.

      • 2001, c. 25, s. 41(3)

        (3) The portion of subsection 59(3) of the French version of the Act before paragraph (a) is replaced by the following:

        • Paiement ou remboursement

          (3) Les personnes visées par règlement qui ont été avisées de la détermination, de la révision ou du réexamen en application du paragraphe (2) doivent, en conformité avec la détermination, la révision ou le réexamen, selon le cas :

  • — 2020, c. 1, s. 123

    • 2001, c. 25, s. 42(1)
      • 123 (1) Subsection 60(1) of the Act is replaced by the following:

        • Request for re-determination or further re-determination
          • 60 (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within 90 days after the notice is given, request a re-determination or further re-determination of origin, tariff classification or value for duty. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.

      • 2001, c. 25, s. 42(3)

        (2) Subsection 60(4) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (a) and by repealing paragraph (c).

  • — 2020, c. 1, s. 124

    • 1997, c. 36, s. 166; 2001, c. 25, s. 44

      124 Subsection 61(1) of the Act is amended by adding “and” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 125

    • 2001, c. 25, s. 46

      125 Subsection 65.1(3) of the Act is repealed.

  • — 2020, c. 1, s. 126

    • 1997, c. 14, s. 43(1); 1999, c. 31, s. 71(F)

      126 Paragraph 74(1)(c.1) of the Act is replaced by the following:

      • (c.1) the goods were exported from Chile but no claim for preferential tariff treatment under CCFTA was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

  • — 2020, c. 1, s. 128

    • 128 Part 1 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country”, the corresponding reference in column 2 to “NAFTA” and the corresponding reference in column 3 to “United States Tariff, Mexico Tariff or Mexico-United States Tariff rates of customs duty under the Customs Tariff”.

  • — 2020, c. 1, s. 130

    • 130 Part 2 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Article 514”.

  • — 2020, c. 1, s. 132

    • 132 Part 3 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country” and the corresponding reference in column 2 to “paragraph 1 of Article 509 of NAFTA”.

  • — 2020, c. 1, s. 135

    • 135 Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Chapters Three and Five”.

  • — 2021, c. 23, s. 209

    • 209 Subsection 32.2(3) of the Customs Act is replaced by the following:

      • Correction treated as re-determination

        (3) A correction made under this section after the prescribed day is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

  • — 2021, c. 23, s. 210

    • 210 Section 33.4 of the Act is replaced by the following:

      • 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.

  • — 2021, c. 23, s. 211

    • 211 Section 35 of the Act is renumbered as subsection 35(1) and is amended by adding the following:

      • 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.

  • — 2021, c. 23, s. 212

    • 212 Subsection 45(1) of the Act is amended by adding the following in alphabetical order:

      sold for export to Canada

      sold for export to Canada has the meaning assigned by the regulations. (vendre pour exportation au Canada)

  • — 2021, c. 23, s. 213

    • 213 Subsections 97.22(2) and (3) of the Act are replaced by the following:

      • Penalty or ascertained forfeiture

        (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service.

      • Amounts demanded

        (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.

  • — 2021, c. 23, s. 214

    • 214 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following:

      • Collection action delayed
        • 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day:

  • — 2021, c. 23, s. 215

    • 215 Section 109.5 of the Act is replaced by the following:

      • Interest on penalties

        109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

  • — 2021, c. 23, s. 216

    • 216 Subsection 124(6) of the Act is replaced by the following:

      • Interest

        (6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount is paid in full, calculated on the outstanding balance.

  • — 2021, c. 23, s. 217

    • 217 Subsection 133(7) of the Act is replaced by the following:

      • Interest

        (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate 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, calculated on the outstanding balance of the amount.

  • — 2022, c. 10, s. 303

    • 303 Section 3.5 of the Act and the heading before it are replaced by the following:

      Payments

      • 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.

  • — 2022, c. 10, s. 307

    • 307 Subsection 17(3) of the Act is replaced by the following:

      • Liability

        (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

      • Definition of importer of record

        (4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).

  • — 2022, c. 10, s. 329

    • 329 Section 164 of the Act is amended by adding the following after subsection (2):

      • Regulations under paragraph (1)(i) — section 3.5

        (3) The regulations made under paragraph (1)(i) for the purposes of section 3.5 may distinguish among sums according to their amount and the class of goods to which those sums relate.

  • — 2022, c. 10, s. 330

      • 330 (1) Paragraphs 166(1)(a) and (b) of the Act are replaced by the following:

        • (a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and

        • (b) prescribing the nature and the terms and conditions of any such deposit, bond or other security.

      • (2) Subsection 166(2) of the Act is replaced by the following:

        • Forms

          (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister.

  • — 2023, c. 26, s. 475

    • 475 Section 7.1 of the Customs Act is replaced by the following:

      • Obligation to provide accurate information

        7.1 Any information provided to an officer or the Agency 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.

  • — 2023, c. 26, s. 476

      • 476 (1) Subsections 11(1) to (3) of the Act are replaced by the following:

        • Presentation on arrival in Canada
          • 11 (1) Subject to this section, every person arriving in Canada shall, except in the circumstances and subject to the conditions that may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present themselves

            • (a) to an officer in person; or

            • (b) to the Agency by a means of telecommunication that is specified by the Minister for use at that customs office.

          • Limitation

            (1.1) If only one of the manners of presentation set out in paragraphs (1)(a) and (b) is made available at the customs office, the person shall present themselves under subsection (1) in that manner.

          • Information

            (1.2) The person presenting themselves under subsection (1) shall

            • (a) if presenting in person, provide any information that may be required by the officer in the performance of the officer’s duties under this or any other Act of Parliament;

            • (b) if presenting by a means of telecommunication, provide any information, including a photograph taken when they are presenting themselves, that may be required by the Agency and that is related to the performance of an officer’s duties under this or any other Act of Parliament; and

            • (c) in either case, answer truthfully any questions that are asked by an officer in the performance of those duties.

          • Information before arrival

            (1.3) A person who intends to present themselves by a means of telecommunication under paragraph (1)(b) shall, in the prescribed circumstances, provide the prescribed information within the prescribed time before they arrive in Canada.

          • Exception

            (2) Subsection (1) does not apply to any person who has presented themselves outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to their arrival in Canada, unless an officer requires them to comply with that subsection.

          • Presentation of passengers and crew

            (3) Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in the circumstances and subject to the conditions that may be prescribed, ensure that the passengers and crew are immediately on arrival in Canada transported to a customs office referred to in subsection (1).

      • (2) Subsection 11(7) of the Act is replaced by the following:

        • Powers of officer

          (7) An officer may require that a person present themselves in person in accordance with paragraph (1)(a) at a time and place that the officer may specify, even if the person

          • (a) presents themselves, or expresses an intention to present themselves, at a customs office by a means of telecommunication under paragraph (1)(b);

          • (b) is exempt in the prescribed circumstances referred to in subsection (1) from presenting themselves in accordance with that subsection;

          • (c) holds an authorization under subsection 11.1(1); or

          • (d) is authorized under the regulations made under subsection 11.1(3).

        • Regulations

          (8) The Governor in Council may make regulations respecting the establishment of classes of persons for the purposes of presentation under this section, including regulations respecting

          • (a) the issuance, amendment, suspension, renewal, cancellation and reinstatement by the Minister of authorizations for membership in a class;

          • (b) the requirements and conditions that are to be met before the authorizations may be issued;

          • (c) the terms and conditions of the authorizations; and

          • (d) fees or the manner of determining fees to be paid for the authorizations.

        • Service Fees Act

          (9) The Service Fees Act does not apply to a fee for an authorization issued under regulations made under subsection (8) if it is a reciprocal fee under an international arrangement.

  • — 2023, c. 26, s. 477

    • 477 Section 11.7 of the Act is replaced by the following:

      • Person travelling in mixed-traffic corridor
        • 11.7 (1) Every person who is travelling in a mixed-traffic corridor shall, at the nearest customs office,

          • (a) present themselves

            • (i) to an officer in person, or

            • (ii) to the Agency by the means of telecommunication that is specified by the Minister for use at the customs office; and

          • (b) state whether they are arriving from a location outside or within Canada.

        • Limitation

          (2) If only one of the manners of presentation set out in subparagraphs (1)(a)(i) and (ii) is made available at the customs office, the person shall present themselves under paragraph (1)(a) in that manner.

  • — 2023, c. 26, s. 478

    • 478 The Act is amended by adding the following after section 12.1:

      • Commercial passenger aircraft — baggage
        • 12.2 (1) Despite section 14 but subject to the regulations, every operator of an aircraft that is arriving in Canada and carrying passengers who have paid for passage shall ensure that the baggage of all passengers and crew — other than baggage in the passengers’ or crew’s actual possession — is, without delay on arrival, transported to the nearest designated international baggage area.

        • Powers of officer

          (2) An officer may require that an operator who is exempted from the requirement set out in subsection (1) ensure that the baggage be brought without delay to the location specified by the officer.

        • Regulations

          (3) The Governor in Council may make regulations respecting exemptions from the requirement set out in subsection (1).

        • Designation

          (4) The President may designate an area in an airport as an international baggage area for the purposes of subsection (1).

        • Amendment, etc., of designation

          (5) The President may at any time amend, cancel or reinstate a designation made under subsection (4).

  • — 2024, c. 3, s. 19

      • 19 (1) The definition CUFTA in subsection 2(1) of the Customs Act is replaced by the following:

        CUFTA

        CUFTA has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023; (ALÉCU)

      • (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

        CUFTA 2017

        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)

      • (3) The definition CUFTA 2017 in subsection 2(1) of the Act is repealed.

  • — 2024, c. 3, s. 20

      • 20 (1) Subsection 42.1(1.1) of the Act is amended by adding the following after paragraph (a):

        • (a.1) a verification of origin of goods for which preferential tariff treatment under CUFTA 2017 is claimed, by requesting in writing that the customs administration of Ukraine conduct a verification and provide a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA 2017;

      • (2) Paragraph 42.1(1.1)(a.1) of the Act is repealed.

      • (3) Subsection 42.1(3) of the Act is amended by adding the following after paragraph (a):

        • (a.01) in the case of CUFTA 2017, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating;

      • (4) Paragraph 42.1(3)(a.01) of the Act is repealed.

  • — 2024, c. 3, s. 21

      • 21 (1) Subsection 97.201(1) of the Act is amended by adding the following after paragraph (a):

        • (a.1) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA 2017;

      • (2) Paragraph 97.201(1)(a.1) of the Act is repealed.

  • — 2024, c. 3, s. 22

      • 22 (1) The Act is amended by adding the following after section 169:

        • CUFTA 2017

          169.1 The provisions of the Customs Tariff and its regulations in respect of goods that are imported from or exported to Ukraine, as they read before the day on which this section comes into force, apply in respect of any proceedings in relation to CUFTA 2017.

      • (2) Section 169.1 of the Act is repealed.

  • — 2024, c. 3, s. 23

      • 23 (1) Column 2 of Part 1 of the schedule to the Act is amended by replacing the reference to “CUFTA” with a reference to “CUFTA or, as applicable CUFTA 2017”.

      • (2) Column 2 of Part 1 of the schedule to the Act is amended by replacing the reference to “CUFTA or, as applicable CUFTA 2017” with a reference to “CUFTA”.

  • — 2024, c. 3, s. 24

      • 24 (1) Column 2 of Part 3 of the schedule to the Act is amended by replacing the reference to “Article 4.8 of CUFTA” with a reference to “Article 4.8 of CUFTA or, as applicable, CUFTA 2017”.

      • (2) Column 2 of Part 3 of the schedule to the Act is amended by replacing the reference to “Article 4.8 of CUFTA or, as applicable, CUFTA 2017” with a reference to “Article 4.8 of CUFTA”.

  • — 2024, c. 3, s. 25

      • 25 (1) Column 2 of Part 4 of the schedule to the Act is amended by replacing the reference to “CUFTA” with a reference to “CUFTA or, as applicable, CUFTA 2017”.

      • (2) Column 2 of Part 4 of the schedule to the Act is amended by replacing the reference to “CUFTA or, as applicable, CUFTA 2017” with a reference to “CUFTA”.

  • — 2024, c. 3, s. 26

      • 26 (1) Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUFTA 2017” in column 1 and a corresponding reference to “Chapters 3 and 4” in column 2.

      • (2) Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “CUFTA 2017” and the corresponding reference to “Chapters 3 and 4” in column 2.


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