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

74.1 [Repealed, 1997, c. 36, s. 176]

Marginal note:Amount of abatement or refund

• 75 (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.

• Marginal note:Alternative rule for case of deficiency

  (2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.

Marginal note:Refunds for defective goods

• 76 (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

• Marginal note:Subsections 74(2) and (3) and 75(1) apply

  (2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.

77 [Repealed, 1997, c. 36, s. 177]

Marginal note:Merchantable scrap, waste or by-products

78 In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.

Marginal note:Sum in lieu of refund or abatement

79 Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.

Marginal note:Certain duties not included

79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.

Marginal note:Interest on refunds

80 Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

Marginal note:Interest on past refunds

80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.

Marginal note:Excess to be repaid

• 80.2 (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

• Marginal note:Excess to be repaid — paragraph 74(1)(f)

  (2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails 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, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,

  • (a) report the failure to an officer at a customs office; and

  • (b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

Marginal note:Regulations

81 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.

82 to 87 [Repealed, 1995, c. 41, s. 22]

88 to 91 [Repealed, 1997, c. 36, s. 181]

PART VCollection of Information About Persons and Goods

Persons Leaving Canada

Marginal note:Information

• 92 (1) In relation to any person who is leaving Canada or who has left Canada, the Agency may collect, from a prescribed source, in the prescribed circumstances, within the prescribed time and in the prescribed manner, the following information:

  • (a) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person;

  • (b) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number; and

  • (c) the date, time and place of the person’s departure from Canada and, if the person arrives in the United States, the date, time and place of their arrival.

• Marginal note:Regulations

  (2) The Governor in Council may make regulations for the purposes of subsection (1), including regulations

  • (a) prescribing the sources from which the information may be collected;

  • (b) respecting the circumstances in which the information may be collected; and

  • (c) respecting the time within which and the manner in which the information may be collected.

Marginal note:Information given to Agency

• 93 (1) With respect to a prescribed conveyance that departs or is expected to depart from a place inside Canada and that has a final destination outside of Canada, a prescribed person shall give the Agency, in the prescribed circumstances, within the prescribed time and in the prescribed manner,

  • (a) in relation to the conveyance or its travel route, the last place inside Canada from which it departed, regardless of whether persons boarded the conveyance at that place, the date and time of that departure and any prescribed information; and

  • (b) in relation to any person on board or expected to be on board that conveyance, the following information:

    • (i) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person,

    • (ii) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number, and

    • (iii) any unique passenger reference assigned to the person by the prescribed person.

• Marginal note:Notification

  (2) The Minister may issue a notification to any person who is required to give information under subsection (1) to require the person to take any specified measure with respect to the information.

• Marginal note:Obligation to comply

  (3) The person to whom the notification is issued shall comply with the notification.

• Marginal note:Provision of information despite restriction

  (4) Any restriction under the Aeronautics Act on the disclosure of information does not apply to a person who is required to give information under subsection (1).

• Marginal note:Regulations

  (5) The Governor in Council may make regulations for the purposes of this section, including regulations

  • (a) prescribing the information that must be given under paragraph (1)(a);

  • (b) respecting the conveyances in relation to which information must be given under subsection (1);

  • (c) prescribing the persons or classes of persons who must give the information under subsection (1);

  • (d) respecting the circumstances in which the information must be given under subsection (1); and

  • (e) respecting the time within which and the manner in which the information must be given under subsection (1).

Marginal note:Retention of collected information

93.1 Subject to section 6 of the Privacy Act, information collected under sections 92 and 93 shall be retained by the Agency for a period of not more than 15 years beginning on the day on which the information is collected.

Marginal note:Obligation to answer questions

94 Every person who is leaving Canada shall, if requested to do so by an officer, present themselves to an officer and answer truthfully any questions asked by an officer in the performance of their duties under this or any other Act of Parliament.

Exportation of Goods

Marginal note:Report

• 95 (1) Subject to subsection (1.1) and regulations made under paragraph (2)(a), all goods that are exported shall be reported at any prescribed time and place and in any prescribed manner.

• Marginal note:Exception — entering or leaving temporarily

  (1.1) Subject to regulations made under paragraphs (2)(c) and (d), subsection (1) does not apply in respect of goods on board a conveyance

  • (a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as

    • (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or

    • (ii) in the case of an aircraft, the conveyance did not land while in Canada; or

  • (b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as

    • (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or

    • (ii) in the case of an aircraft, the conveyance did not land while outside Canada.

• Marginal note:Powers of officer

  (1.2) However, an officer may require that goods that are exempted under subsection (1.1) or regulations made under paragraph (2)(a) be reported under subsection (1).

• (1.3) [Repealed, 2017, c. 11, s. 7]

• Marginal note:Regulations

  (2) The Governor in Council may make regulations

  • (a) prescribing the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted;

  • (b) prescribing the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required;

  • (c) prescribing the circumstances in which goods, or classes of goods, on board a conveyance, or a class of conveyances, are required to be reported despite subsection (1.1); and

  • (d) defining the expression “make contact with another conveyance” for the purposes of subsection (1.1) and prescribing the circumstances in which a conveyance or class of conveyances makes contact with another conveyance.

• Marginal note:Obligation to answer questions and present goods

  (3) Every person reporting goods under subsection (1) shall

  • (a) answer truthfully any question asked by an officer with respect to the goods; and

  • (b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.

• Marginal note:Written report

  (4) If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.

Marginal note:Statistics

• 95.1 (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.

• Marginal note:Prescribed form

  (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

• Marginal note:Regulations

  (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.