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

Act current to 2013-05-20 and last amended on 2013-04-01. Previous Versions

Marginal note: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.

Marginal note: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.

  • Marginal note: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.
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Marginal note: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.

Marginal note: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  • (1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]

  • Marginal note: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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