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

Short Title

Marginal note:Short title

1 This Act may be cited as the Customs Act.

Interpretation

Marginal note:Definitions

• 2 (1) In this Act,

  Agency

  Agency means the Canada Border Services Agency; (Agence)

  bonded warehouse

  bonded warehouse means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff; (entrepôt de stockage)

  Canada

  Canada[Repealed, 1996, c. 31, s. 73]

  Canada-United States Free Trade Agreement

  Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]

  cannabis

  cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis)

  cannabis product

  cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)

  carrier code

  carrier code means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection; (code de transporteur)

  CCFTA

  CCFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act; (ALÉCC)

  CCOFTA

  CCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)

  CCRFTA

  CCRFTA has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (ALÉCCR)

  CEFTA

  CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)

  Certificate of Origin

  Certificate of Origin means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b); (certificat d’origine)

  CETA

  CETA has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act; (AÉCG)

  CHFTA

  CHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)

  Chile

  Chile has the same meaning as in subsection 2(1) of the Customs Tariff; (Chili)

  CIFTA

  CIFTA has the same meaning as Agreement in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act; (ALÉCI)

  cigar

  cigar[Repealed, 2002, c. 22, s. 328]

  CJFTA

  CJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)

  CKFTA

  CKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)

  Colombia

  Colombia has the same meaning as in subsection 2(1) of the Customs Tariff; (Colombie)

  Commissioner

  Commissioner[Repealed, 2005, c. 38, s. 60]

  conveyance

  conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods; (moyen de transport)

  Costa Rica

  Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff; (Costa Rica)

  courier

  courier has the meaning assigned by regulation; (messager)

  CPAFTA

  CPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)

  CPFTA

  CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)

  CPTPP

  CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP)

  CPTPP country

  CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP)

  CUFTA

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

  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)

  CUKTCA

  CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)

  CUKTCA beneficiary

  CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)

  CUSMA

  CUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)

  CUSMA country

  CUSMA country means a country that is a party to CUSMA; (pays ACEUM)

  customs office

  customs office means a place designated as a customs office by the Minister under section 5; (bureau de douane)

  data

  data means representations, in any form, of information or concepts; (données)

  Deputy Minister

  Deputy Minister[Repealed, 1999, c. 17, s. 123]

  designated goods

  designated goods means

  • (a) [Repealed, 2002, c. 22, s. 328]

  • (b) aviation fuel,

  • (c) aviation gasoline,

  • (d) beer or malt liquor,

  • (e) diamonds,

  • (f) diesel fuel,

  • (g) gasoline,

  • (h) pearls,

  • (i) precious and semi-precious stones,

  • (i.1) spirits,

  • (j) wine, or

  • (k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act; (marchandises désignées)

  duties

  duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act; (droits)

  duty free shop

  duty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)

  EFTA state

  EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)

  EU country or other CETA beneficiary

  EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)

  excise stamp

  excise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)

  export

  export means export from Canada; (exporter)

  forfeit

  forfeit means forfeit to Her Majesty in right of Canada; (confisquer)

  free trade agreement

  free trade agreement means an agreement set out in column 2 of Part 1 of the schedule; (accord de libre-échange)

  free trade partner

  free trade partner means a country or territory set out in column 1 of Part 1 of the schedule; (partenaire de libre-échange)

  goods

  goods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)

  Honduras

  Honduras has the same meaning as in subsection 2(1) of the Customs Tariff; (Honduras)

  Iceland

  Iceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)

  immediate container

  immediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

  import

  import means import into Canada; (importer)

  imported from Israel or another CIFTA beneficiary

  imported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

  inland waters

  inland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn

  • (a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and

  • (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west; (eaux internes)

  internal waters

  internal waters[Repealed, 1996, c. 31, s. 73]

  Israel or another CIFTA beneficiary

  Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (Israël ou autre bénéficiaire de l’ALÉCI)

  Jordan

  Jordan has the same meaning as in subsection 2(1) of the Customs Tariff; (Jordanie)

  Korea

  Korea has the same meaning as in subsection 2(1) of the Customs Tariff; (Corée)

  licensed user

  licensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)

  Liechtenstein

  Liechtenstein has the same meaning as in subsection 2(1) of the Customs Tariff; (Liechtenstein)

  mail

  mail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)

  manufactured tobacco

  manufactured tobacco[Repealed, 2002, c. 22, s. 328]

  Minister

  Minister means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness; (ministre)

  NAFTA

  NAFTA has the meaning assigned to the word Agreement by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (ALÉNA)

  NAFTA country

  NAFTA country has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act; (pays ALÉNA)

  Norway

  Norway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)

  officer

  officer means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police; (agent ou agent des douanes)

  Panama

  Panama has the same meaning as in subsection 2(1) of the Customs Tariff; (Panama)

  person

  person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind; (personne)

  Peru

  Peru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)

  preferential tariff treatment

  preferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; (traitement tarifaire préférentiel)

  preferential tariff treatment under CCFTA

  preferential tariff treatment under CCFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under CCOFTA

  preferential tariff treatment under CCOFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under CCRFTA

  preferential tariff treatment under CCRFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under CEFTA

  preferential tariff treatment under CEFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under CIFTA

  preferential tariff treatment under CIFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under CPFTA

  preferential tariff treatment under CPFTA[Repealed, 2012, c. 18, s. 24]

  preferential tariff treatment under NAFTA

  preferential tariff treatment under NAFTA[Repealed, 2012, c. 18, s. 24]

  prescribed

  prescribed means

  • (a) in respect of a form or the manner of filing a form, authorized by the Minister,

  • (b) in respect of the information to be provided on or with a form, specified by the Minister, and

  • (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

  and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)

  President

  President means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act; (président)

  raw leaf tobacco

  raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)

  record

  record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device; (document)

  regulation

  regulation means a regulation made by the Governor in Council under this Act; (règlement)

  release

  release means

  • (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

  • (b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee; (dédouanement)

  restricted formulation

  restricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)

  specially denatured alcohol

  specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)

  specified rate

  specified rate means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate; (taux déterminé)

  spirits

  spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

  spirits licensee

  spirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)

  sufferance warehouse

  sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)

  Switzerland

  Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)

  tariff classification

  tariff classification means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (classement tarifaire)

  territorial sea

  territorial sea[Repealed, 1996, c. 31, s. 73]

  tobacco licensee

  tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)

  tobacco product

  tobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)

  Ukraine

  Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff; (Ukraine)

  United States

  United States[Repealed, 1997, c. 14, s. 35]

  value for duty

  value for duty means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56; (valeur en douane)

  vaping device

  vaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

  vaping product

  vaping product has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)

  vaping product licensee

  vaping product licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de produits de vapotage)

  vaping substance

  vaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

  wine

  wine has the same meaning as in section 2 of the Excise Act, 2001; (vin)

  wine licensee

  wine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)

• Marginal note:Definitions

  (1.1) For the purpose of the definition designated goods in subsection (1),

  alcohol

  alcohol, ethyl alcohol and spirits[Repealed, 2002, c. 22, s. 328]

  beer

  beer or malt liquor has the meaning assigned by section 4 of the Excise Act; (bière ou liqueur de malt)

  diamonds

  diamonds means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (diamants)

  diesel fuel

  diesel fuel has the meaning assigned by subsection 2(1) of the Excise Tax Act; (combustible diesel)

  gasoline

  gasoline has the meaning assigned by subsection 2(1) of the Excise Tax Act; (essence)

  pearls

  pearls means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (perles)

  precious and semi-precious stones

  precious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff. (pierres précieuses ou fines)

  wine

  wine[Repealed, 2002, c. 22, s. 328]

• (1.2) [Repealed, 2012, c. 18, s. 24]

• Marginal note:Electronic records

  (1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.

• Marginal note:Restriction of Canadian waters

  (2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.

• Marginal note:Powers, duties and functions of President

  (3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.

• Marginal note:Delegation

  (4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

• Marginal note:Delegation by Minister

  (5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

• Marginal note:Delegation by Minister of National Revenue

  (6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.