Customs Act

Marginal note:Disposition of goods before release

• 19 (1) Subject to section 20, any person who is authorized by an officer or by any prescribed means to do so may

  • (a) deliver goods that have been reported under section 12 or cause them to be delivered from a customs office to another customs office or a sufferance warehouse;

  • (b) deliver such goods or cause them to be delivered from a sufferance warehouse to another sufferance warehouse;

  • (c) where such goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a customs office or sufferance warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;

  • (d) export such goods or cause them to be exported directly from a customs office or sufferance warehouse; or

  • (e) where such goods are at a customs office, leave them at that office, subject to such storage charges as may be prescribed.

• Marginal note:Authorization to deliver goods

  (1.1) In prescribed circumstances and under prescribed conditions, a person may be authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.

• Marginal note:Movement and storage of goods

  (2) Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer or by any prescribed means to do so may

  • (a) deliver the goods or cause them to be delivered from a customs office or sufferance warehouse to a bonded warehouse or duty free shop;

  • (b) deliver them or cause them to be delivered from a bonded warehouse to another bonded warehouse or to a duty free shop or from a duty free shop to another duty free shop or to a bonded warehouse;

  • (c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, remove them or cause them to be removed from a bonded warehouse for use on board a conveyance of a class prescribed under that paragraph in accordance with regulations made under that paragraph;

  • (d) export them or cause them to be exported directly from a duty free shop in accordance with regulations made under section 30; or

  • (e) export them or cause them to be exported directly from a bonded warehouse.

• Marginal note:Duties removed

  (3) Goods that are removed as ships’ stores under paragraph (1)(c) or exported under paragraph (1)(d) are, from the time of their exportation, no longer charged with duties.

• (4) and (5) [Repealed, 1995, c. 41, s. 3]