An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)
Full Document:
Assented to 2001-10-25
20. Section 31 of the Act is replaced by the following:
Marginal note:Release
31. Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.
21. Subsections 32(2) and (3) of the Act are replaced by the following:
Marginal note:Release prior to accounting
(2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if
(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and form and containing the prescribed information, or in the form and containing the information that is satisfactory to the Minister; or
(b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.
Marginal note:Accounting after release
(3) If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.
Marginal note:1997, c. 36, s. 152
22. Subsection 32.2(6) of the Act is replaced by the following:
Marginal note:Diversions
(6) The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff or under any regulations made under that Act in respect of a tariff item in that List.
23. The Act is amended by adding the following after section 32.2:
Marginal note:Diversion of goods used as ships’ stores
32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,
(a) report the diversion to an officer at a customs office;
(b) account for the goods in the prescribed manner and in the prescribed form containing the prescribed information; and
(c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.
Marginal note:1997, c. 36, s. 153
24. Section 33.1 of the Act is repealed.
Marginal note:1992, c. 28, s. 7(1)
25. Section 33.3 of the Act is repealed.
Marginal note:1992, c. 28, s. 7(1); 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154
26. Section 33.4 of the Act is replaced by the following:
Marginal note:Interest
33.4 (1) Subject to subsection (3), 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 for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.
Marginal note:When duties deemed payable
(2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.
Marginal note:Interest-free period
(3) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, re-determination or further re-determination made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the “decision day”), interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.
Marginal note:1992, c. 28, s. 7(1)
27. Section 33.6 of the Act is repealed.
Marginal note:1992, c. 28, s. 7(1)
28. (1) Paragraph 33.7(2)(b) of the Act is replaced by the following:
(b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and
Marginal note:1992, c. 28, s. 7(1)
(2) Paragraph 33.7(3)(b) of the Act is replaced by the following:
(b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and
Marginal note:1992, c. 28, s. 7(1)
29. Section 33.8 of the Act is repealed.
Marginal note:1993, c. 44, s. 83
30. (1) Subsection 35.02(1) of the Act is repealed.
Marginal note:1993, c. 44, s. 83
(2) Subsection 35.02(3) of the Act is repealed.
Marginal note:1993, c. 44, s. 83
(3) The portion of subsection 35.02(4) of the Act before paragraph (a) is replaced by the following:
Marginal note:Goods imported from a NAFTA country
(4) If a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under section 109.1 unless
Marginal note:1993, c. 44, s. 83
(4) Subsection 35.02(5) of the Act is repealed.
Marginal note:1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159
31. Subsections 40(1) to (3) of the Act are replaced by the following:
Marginal note:Importers’ records
40. (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.
Marginal note:Minister’s request
(2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.
Marginal note:Requirement to keep records
(3) The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records:
(a) a person who is granted a licence under section 24;
(b) a person who receives goods authorized for delivery to the person’s place of business in the circumstances set out in paragraph 32(2)(b);
(c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods;
(d) a person who is granted a certificate under section 90 of the Customs Tariff; and
(e) a person who is granted a licence under section 91 of that Act.
32. Section 42 of the Act is replaced by the following:
Definition of “dwelling-house”
42. (1) In this section, “dwelling-house” means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes
(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and
(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.
Marginal note:Inspections
(2) An officer, or an officer within a class of officers, designated by the Minister for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,
(a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act;
(b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act;
(c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and
(d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.
Marginal note:Prior authorization
(3) If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).
Marginal note:Warrant
(4) On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that
(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in paragraph (2)(c);
(b) entry into the dwelling-house is necessary; and
(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused.
Marginal note:Other access to document
(5) If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may
(a) order the occupant of the dwelling-house to provide the officer with reasonable access to any document or property; and
(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.
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