11. (1) Subject to this section, every person arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present himself or herself to an officer and answer truthfully any questions asked by the officer in the performance of his or her duties under this or any other Act of Parliament.

(2) Subsection (1) does not apply to any person who has presented himself or herself outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to his or her arrival in Canada unless an officer requires that person to present himself or herself to the officer.

(3) Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, ensure that the passengers and crew are forthwith on arrival in Canada transported to a customs office referred to in subsection (1).

(4) Subsection (3) does not apply to any person in charge of a conveyance transporting passengers and crew all of whom have presented themselves outside Canada at a customs office designated for that purpose and have not subsequently stopped at any other place prior to their arrival in Canada unless an officer requires that person to comply therewith.

(5) Subsections (1) and (3) do not apply to any person who 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 requires that person to comply with those subsections.

(6) Subsection (1) does not apply to a person who

(a) holds an authorization issued by the Minister under subsection 11.1(1) to present himself or herself in a prescribed alternative manner and who has presented himself or herself in the manner authorized for that person; or

(b) is a member of a prescribed class of persons authorized by regulations made under subsection 11.1(3) to present himself or herself in a prescribed alternative manner and who has presented himself or herself in the manner authorized for that class.

(7) Notwithstanding that a person holds an authorization under subsection 11.1(1) or is authorized under the regulations made under subsection 11.1(3), an officer may require a person to present himself or herself in accordance with subsection (1).

R.S., 1985, c. 1 (2nd Supp.), s. 11; 1996, c. 31, s. 74; 2001, c. 25, s. 10.

11.1 (1) Subject to the regulations, the Minister may issue to any person an authorization to present himself or herself in an alternative manner.

(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate an authorization.

(3) The Governor in Council may make regulations

(a) prescribing classes of persons who may be authorized to present themselves in alternative manners;

(b) respecting alternative manners of presentation;

(c) respecting the requirements and conditions that are to be met before authorizations may be issued;

(d) respecting the terms and conditions of authorizations;

(e) respecting the amendment, suspension, renewal, cancellation or reinstatement of authorizations; and

(f) respecting fees or the manner of determining fees to be paid for authorizations.

2001, c. 25, s. 11.

11.2 (1) The Minister may designate an area as a customs controlled area for the purposes of this section and sections 11.3 to 11.5 and 99.2 and 99.3.

(2) The Minister may amend, cancel or reinstate at any time a designation made under this section.

2001, c. 25, s. 11.

11.3 No owner or operator of a facility where a customs controlled area is located shall grant or allow to be granted access to the customs controlled area to any person unless the person

(a) has been authorized by the Minister in accordance with regulations made under section 11.5; or

(b) is a prescribed person or a member of a prescribed class of persons.

2001, c. 25, s. 11.

11.4 (1) Subject to subsection (2), every person leaving a customs controlled area, other than for the purpose of boarding a flight with a destination outside Canada, shall

(a) present himself or herself in the prescribed manner to an officer and identify himself or herself;

(b) report in the prescribed manner and make available to the officer any goods that he or she has acquired through any means while in the customs controlled area; and

(c) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.

(2) Subsection (1) does not apply to

(a) persons who are required to present themselves under section 11 or report goods under section 12; or

(b) prescribed persons or members of prescribed classes of persons in prescribed circumstances.

2001, c. 25, s. 11.

11.5 The Governor in Council may make regulations

(a) respecting the authorization of persons under paragraph 11.3(a);

(b) prescribing persons or classes of persons who may be granted access under paragraph 11.3(b);

(c) respecting the circumstances in which an authorization under paragraph 11.3(a) may be amended, suspended, renewed, cancelled or reinstated;

(d) respecting the manner in which a person must present himself or herself under paragraph 11.4(1)(a) and report goods under paragraph 11.4(1)(b); and

(e) prescribing for the purposes of paragraph 11.4(2)(b) persons or classes of persons who are exempt from the requirements imposed by subsection 11.4(1) and the circumstances in which they are exempted.

2001, c. 25, s. 11.

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.

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

(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.

(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.

(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.

(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.

(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.

(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.

R.S., 1985, c. 1 (2nd Supp.), s. 12, c. 41 (3rd Supp.), s. 119; 1992, c. 28, s. 3; 1996, c. 31, s. 75; 1997, c. 36, s. 149; 2001, c. 25, s. 12.

13. Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall

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

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

R.S., 1985, c. 1 (2nd Supp.), s. 13; 2001, c. 25, s. 13.

14. (1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.

(2) Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.

15. Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.

16. (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.

(2) Where any wreck that has come into Canada from outside Canada is delivered up to the owner thereof or his agent pursuant to section 441 of the Canada Shipping Act, the owner of the wreck

(a) shall forthwith report the delivery to an officer; and

(b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.

(3) In this section, “wreck” includes

(a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;

(b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;

(c) the property of shipwrecked persons; and

(d) any wrecked aircraft or any part thereof and cargo thereof.

17. (1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.

(2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.

(3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release becomes jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

R.S., 1985, c. 1 (2nd Supp.), s. 17; 1992, c. 28, s. 4; 2001, c. 25, s. 14; 2004, c. 25, s. 120(E).

18. (1) For the purposes of this section, all goods reported under section 12 shall be deemed to have been imported.

(2) Subject to subsections (3) and 20(2.1), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally or solidarily liable for all duties levied on the goods unless one or the other of them proves, within the time that may be prescribed, that the duties have been paid or that the goods

(a) were destroyed or lost prior to report or destroyed after report but prior to receipt in a place referred to in paragraph (c) or by a person referred to in paragraph (d);

(b) did not leave the place outside Canada from which they were to have been exported;

(c) have been received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

(d) have been received by a person who transports or causes to be transported within Canada goods in accordance with subsection 20(1);

(e) have been exported; or

(f) have been released.

(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.

(4) The Governor in Council may make regulations prescribing the circumstances in which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.

R.S., 1985, c. 1 (2nd Supp.), s. 18; 2001, c. 25, s. 15.

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.

(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.

(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.

(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]

R.S., 1985, c. 1 (2nd Supp.), s. 19; 1993, c. 25, s. 69; 1995, c. 41, s. 3; 1997, c. 36, s. 150; 2001, c. 25, s. 16.

19.1 (1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, 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.

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

(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.

1988, c. 65, s. 67.

20. (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.

(2) Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were

(a) destroyed while being so transported;

(b) received in a customs office, sufferance warehouse, bonded warehouse or duty free shop;

(c) where the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;

(d) received by another person who is entitled under subsection (1) to transport such goods; or

(e) exported.

(2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were

(a) destroyed while being transported;

(b) received in a customs office, bonded warehouse or duty free shop;

(c) if the goods are designated as ships’ stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph;

(d) exported; or

(e) received at the place of business of the importer, owner or consignee.

(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.

R.S., 1985, c. 1 (2nd Supp.), s. 20; 1995, c. 41, s. 4; 1997, c. 36, s. 151; 2001, c. 25, s. 17.

21. Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.

22. (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:

(a) a person who transports or causes to be transported goods into Canada; or

(b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released.

(2) The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada.

R.S., 1985, c. 1 (2nd Supp.), s. 22; 1995, c. 41, s. 5; 2001, c. 25, s. 18.

23. Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.

24. (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place

(a) as a sufferance warehouse for the examination of imported goods that have not been released, or

(b) [Repealed, 1995, c. 41, s. 6]

(c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada

and may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein.

(1.1) The definition “duties” in subsection 2(1) does not apply for the purposes of paragraph (1)(c).

(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).

R.S., 1985, c. 1 (2nd Supp.), s. 24; 1993, c. 25, s. 70; 1995, c. 41, s. 6; 2001, c. 16, s. 2; 2002, c. 22, s. 330.

25. Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.

26. (1) The operator of a duty free shop shall ensure that the prices of goods offered for sale at the duty free shop reflect the extent to which the goods have not been subject to duties and taxes.

(2) In subsection (1), "duties" means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs.

R.S., 1985, c. 1 (2nd Supp.), s. 26; 1993, c. 25, s. 71; 2002, c. 22, s. 331.

27. The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.

28. (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods

(a) are still in the warehouse or duty free shop;

(b) have been destroyed while in the warehouse or duty free shop;

(c) have been removed from the warehouse or duty free shop pursuant to section 19;

(d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or

(e) have been released by an officer.

(1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]

(2) The rates of duties or taxes payable on goods under subsection (1) shall

(a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and

(b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein.

(3) The definition "duties" in subsection 2(1) does not apply for the purposes of subsections (1) and (2).

R.S., 1985, c. 1 (2nd Supp.), s. 28; 1993, c. 25, s. 72; 1995, c. 39, s. 168; 2001, c. 25, s. 19; 2002, c. 22, ss. 332, 408.

29. [Repealed, 1995, c. 41, s. 7]

30. The Governor in Council may make regulations

(a) prescribing qualifications as to citizenship and residence or any other qualifications that must be met by the operator of a sufferance warehouse or duty free shop;

(b) prescribing the terms and conditions on which licences for the operation of sufferance warehouses or duty free shops may be issued under section 24, including the security that may be required of operators of the warehouses or shops, the duration of the licences and the fees or the manner of determining fees, if any, to be paid for the licences;

(c) prescribing the circumstances in which licences for the operation of sufferance warehouses or duty free shops may be issued, amended, suspended, renewed, cancelled or reinstated;

(d) establishing standards for the operation of and the maintenance of the facilities of sufferance warehouses or duty free shops;

(e) prescribing the manner of acknowledging receipt of goods in sufferance warehouses or duty free shops;

(f) establishing the circumstances in which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in sufferance warehouses or duty free shops;

(g) prescribing facilities, equipment and personnel that must be provided at sufferance warehouses or duty free shops;

(h) prescribing the circumstances in which the operator of a sufferance warehouse may refuse goods that are brought to the warehouse for safe-keeping;

(i) regulating the transfer of ownership of goods in duty free shops;

(j) prescribing, with respect to goods, or classes of goods, that are offered for sale in a duty free shop, minimum proportions, by reference to quantity, value or other like standard, that must be of domestic origin;

(k) prescribing restrictions as to the classes of goods that may be received in sufferance warehouses;

(l) prescribing circumstances in which goods shall not be received in sufferance warehouses;

(m) regulating the provision of information by the operator of a duty free shop; and

(n) otherwise regulating the operation of sufferance warehouses or duty free shops.

R.S., 1985, c. 1 (2nd Supp.), s. 30; 1993, c. 25, s. 73; 1995, c. 41, s. 7.

31. Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.

R.S., 1985, c. 1 (2nd Supp.), s. 31; 2001, c. 25, s. 20.

32. (1) Subject to subsections (2) and (4) and any regulations made under subsection (6), and to section 33, no goods shall be released until

(a) they have been accounted for by the importer or owner thereof in the prescribed manner and, where they are to be accounted for in writing, in the prescribed form containing the prescribed information; and

(b) all duties thereon have been paid.

(2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if

(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and form and containing the prescribed information, or in the form and containing the information that is satisfactory to the Minister; or

(b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.

(3) If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.

(4) In such circumstances, and under such conditions, as may be prescribed, goods imported by courier or as mail may be released prior to the accounting required under subsection (1) and prior to the payment of duties thereon.

(5) Where goods are released under subsection (4),

(a) the person who is authorized under paragraph (6)(a) or subsection (7) to account for the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and that person or the importer or owner of the goods shall, within the prescribed time, pay duties on the goods, or

(b) where there is no person authorized under paragraph (6)(a) or subsection (7) to account for the goods, the importer or owner of the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and shall, within the prescribed time, pay duties on the goods.

(5.1) Except in prescribed circumstances, where the importer or owner of mail that has been released as mail under subsection (4) takes delivery of the mail, the mail shall be deemed to have been accounted for under subsection (5) at the time of its release.

(6) The Governor in Council may make regulations

(a) specifying persons or classes of persons who are authorized to account for goods under this section in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions under which such persons or classes of persons are so authorized; and

(b) prescribing the circumstances in which goods may be released without any requirement of accounting.

(7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.

R.S., 1985, c. 1 (2nd Supp.), s. 32; 1992, c. 28, s. 5; 1995, c. 41, s. 8; 2001, c. 25, s. 21; 2005, c. 38, s. 63.

32.1 (1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, 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.

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

(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.

1988, c. 65, s. 68.

32.2 (1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect,

(a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form containing the prescribed information; and

(b) pay any amount owing as duties as a result of the correction to the declaration of origin and any interest owing or that may become owing on that amount.

(1.1) [Repealed, 1997, c. 14, s. 36]

(2) Subject to regulations made under subsection (7), an importer or owner of goods or a person who is within a prescribed class of persons in relation to goods or is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods shall, within ninety days after the importer, owner or person has reason to believe that the declaration of origin (other than a declaration of origin referred to in subsection (1)), declaration of tariff classification or declaration of value for duty made under this Act for any of those goods is incorrect,

(a) make a correction to the declaration in the prescribed form and manner, with the prescribed information; and

(b) pay any amount owing as duties as a result of the correction to the declaration and any interest owing or that may become owing on that amount.

(3) A correction made under this section is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

(4) The obligation under this section to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3) or (5).

(5) This section does not apply to require or allow a correction that would result in a claim for a refund of duties.

(6) The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, 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.

(7) The Governor in Council may make regulations prescribing the circumstances in which certain goods are exempt from the operation of subsection (6) and the classes of goods in respect of which, the length of time for which and the conditions under which the exemptions apply.

(8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

1993, c. 44, s. 82; 1996, c. 33, s. 29; 1997, c. 14, s. 36, c. 36, s. 152; 2001, c. 25, s. 22; 2002, c. 22, s. 333.

32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,

(a) report the diversion to an officer at a customs office;

(b) account for the goods in the prescribed manner and in the prescribed form containing the prescribed information; and

(c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.

2001, c. 25, s. 23.

33. (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.

(2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

(3) In subsection (2), "duties" does not include the duties levied under

(a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or

(b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.

R.S., 1985, c. 1 (2nd Supp.), s. 33; 1992, c. 28, s. 6; 2002, c. 22, s. 334.

33.1 [Repealed, 2001, c. 25, s. 24]

33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

1992, c. 28, s. 7; 2005, c. 38, s. 64.

33.3 [Repealed, 2001, c. 25, s. 25]

33.4 (1) Subject to subsection (3), any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

(2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.

(3) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, re-determination or further re-determination made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the “decision day”), interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.

1992, c. 28, s. 7; 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154; 2001, c. 25, s. 26.

33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.

1992, c. 28, s. 7; 2005, c. 38, s. 65.

33.6 [Repealed, 2001, c. 25, s. 27]

33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

(2) Where the time within which a person must account for goods is extended under subsection (1),

(a) the goods shall be accounted for within the time as so extended;

(b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and

(c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made.

(3) Where the time within which a person must pay any amount owing as duties is extended under subsection (1),

(a) that amount shall be paid within the time as so extended;

(b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and

(c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made.

1992, c. 28, s. 7; 2001, c. 25, s. 28; 2005, c. 38, s. 66.

33.8 [Repealed, 2001, c. 25, s. 29]

34. [Repealed, 1995, c. 41, s. 10]

35. Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed.

R.S., 1985, c. 1 (2nd Supp.), s. 35; 1995, c. 41, s. 11.