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Customs Act

Version of section 71 from 2015-02-26 to 2020-06-17:


Marginal note:Special provisions

  •  (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:

    • (a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and

    • (b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”.

  • Marginal note:Definitions

    (2) In this section,

    clerk of the court

    clerk of the court[Repealed, 2014, c. 20, s. 445]

    court

    court means

    • (a) in the Province of Ontario, the Superior Court of Justice,

    • (b) in the Province of Quebec, the Superior Court,

    • (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court,

    • (d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,

    • (e) [Repealed, 1992, c. 51, s. 44]

    • (f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and

    • (g) in Nunavut, the Nunavut Court of Justice. (tribunal)

  • R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52
  • 1990, c. 16, s. 8, c. 17, s. 16
  • 1992, c. 1, s. 61, c. 51, s. 44
  • 1997, c. 36, s. 172
  • 1998, c. 30, ss. 12, 14
  • 1999, c. 3, s. 59
  • 2002, c. 7, s. 152
  • 2014, c. 20, s. 445
  • 2015, c. 3, s. 61
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