Customs Act

Marginal note:Report

• 12 (1) Subject to this section, all goods that are imported shall, except in such circumstances and subject to such conditions as may be prescribed, be reported at the nearest customs office designated for that purpose that is open for business.

• Marginal note:Time and manner of report

  (2) Goods shall be reported under subsection (1) at such time and in such manner as the Governor in Council may prescribe.

• Marginal note:Who reports

  (3) Goods shall be reported under subsection (1)

  • (a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of the person’s baggage where the person and the person’s baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;

  • (a.1) in the case of goods imported by courier or as mail, by the person who exported the goods to Canada;

  • (b) in the case of goods, other than goods referred to in paragraph (a) or goods imported as mail, on board a conveyance arriving in Canada, by the person in charge of the conveyance; and

  • (c) in any other case, by the person on behalf of whom the goods are imported.

• Marginal note:Goods returned to Canada

  (3.1) For greater certainty, for the purposes of the reporting of goods under subsection (1), the return of goods to Canada after they are taken out of Canada is an importation of those goods.

• Marginal note:Where goods are reported outside Canada

  (4) Subsection (1) does not apply in respect of goods that are reported in the manner prescribed under subsection (2) prior to importation at a customs office outside Canada unless an officer requires that the goods be reported again under subsection (1) after importation.

• Marginal note:Exception

  (5) This section does not apply in respect of goods on board a conveyance that enters Canadian waters, including the inland waters, or the airspace over Canada while proceeding directly from one place outside Canada to another place outside Canada unless an officer otherwise requires.

• Marginal note:Written report

  (6) Where goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form containing the prescribed information, or in such form containing such information as is satisfactory to the Minister.

• Marginal note:Certain goods not subject to seizure

  (7) Goods described in tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff

  • (a) that are in the actual possession of a person arriving in Canada, or that form part of his baggage, where the person and his baggage are being carried on board the same conveyance,

  • (b) that are not charged with duties, and

  • (c) the importation of which is not prohibited under the Customs Tariff or prohibited, controlled or regulated under any Act of Parliament other than this Act or the Customs Tariff

  may not be seized as forfeit under this Act by reason only that they were not reported under this section.