Customs Act

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• (1.3) [Repealed, 2017, c. 11, s. 7]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 containing the prescribed information or in such form containing such information as is satisfactory to the Minister.