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

Marginal note:Detention of and lien on imported or exported goods

• 97.25 (1) Any goods reported for exportation under section 95 or imported by or on behalf of a debtor are subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.

• Marginal note:Conveyances

  (2) Any conveyance used for the importation of goods in respect of which a notice under section 109.3 has been served is subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.

• Marginal note:Sale of detained goods

  (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold

  • (a) if the good is spirits or specially denatured alcohol, to a spirits licensee;

  • (b) if the good is wine, to a wine licensee;

  • (c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;

  • (d) if the good is a restricted formulation, to a licensed user; or

  • (e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.

• Marginal note:Excise stamps not to be sold

  (3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.

• Marginal note:Proceeds of sale

  (4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.

Marginal note:Set-off

97.26 The Minister may require that an amount specified by the Minister be deducted from or set-off against an amount that is or may become payable to a debtor by Her Majesty in Right of Canada. If an amount payable to a person under a provision of this Act has at any time been deducted or set-off, the amount is deemed to have been paid to the debtor at that time under that provision and to have been paid by the debtor at that time on account of the debt to Her Majesty.

Marginal note:Refund may be applied against liabilities

97.27 The Minister of Public Safety and Emergency Preparedness may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action.