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Customs Act ( R.S., 1985, c. 1 (2nd Supp.) )
Disclaimer: These documents are not the official versions (more).
Full Document for Printing [759K]
Act current to September 15, 2006

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Table of Contents (Details)
Bille CUSTOMS ACT
Bille SHORT TITLE
Bille INTERPRETATION
Bille PART I: GENERAL
Bille Application to Her Majesty
Bille Penalty and Interest
Bille Security
Bille Payment of Large Amounts
Bille Performance of Obligations
Bille Customs Offices and Facilities
Bille Application of Act
Bille Provision of Information
Bille Forms
Bille Electronic Filing
Bille Brokers and Agents
Bille PART II: IMPORTATION
Bille Persons
Bille Report of Goods
Bille Duties
Bille Liability for Duties on Goods Reported
Bille Movement and Storage of Goods
Bille Transportation
Bille Warehouses and Duty Free Shops
Bille Release
Bille Accounting and Payment of Duties
Bille Marking of Goods
Bille Origin of Goods
Bille Abandoned Goods
Bille Unclaimed Goods
Bille Goods of a Prescribed Class
Bille Records
Bille Verifications
Bille Verifications under a Free Trade Agreement
Bille Advance Rulings
Bille PART III: CALCULATION OF DUTY
Bille Duties Based on Percentage Rates
Bille Duties Based on Specific Quantities or Specific Values
Bille Marking Determination
Bille Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods
Bille Re-determination and Further Re-determination by President
Bille PART IV: ABATEMENTS AND REFUNDS
Bille PART V: EXPORTATION
Bille PART V.1: COLLECTIONS
Bille Interpretation
Bille Ancillary Powers
Bille General
Bille Certificates, Liens and Set-off
Bille Garnishment and Non-arm’s Length Transfers
Bille Acquisition of Property and Seizures
Bille Collection Restrictions
Bille Trustees, Receivers and Personal Representatives
Bille Amalgamations and Windings-up
Bille Partnerships
Bille Unincorporated Bodies
Bille Assessments, Objections and Appeals
Bille PART VI: ENFORCEMENT
Bille Powers of Officers
Bille Limitation of Actions or Proceedings
Bille Disclosure of Information
Bille Inquiries
Bille Penalties and Interest
Bille Seizures
Bille Return of Goods Seized
Bille Forfeitures
Bille Disposal of Things Abandoned or Forfeit
Bille Collection of Duties on Mail
Bille Evidence
Bille Prohibitions, Offences and Punishment
Bille PART VI.1: ENFORCEMENT OF CRIMINAL OFFENCES OTHER THAN OFFENCES UNDER THIS ACT
Bille Powers of Designated Officers
Bille PART VII: REGULATIONS
Bille PARLIAMENTARY REVIEW
Bille TRANSITIONAL
Bille CONSEQUENTIAL AMENDMENTS
Bille COMING INTO FORCE
Bille SCHEDULES I TO IV
Related Regulations
Bille Abatement of Duties Payable Regulations
Bille Accounting for Imported Goods and Payment of Duties Regulations
Bille Agents' Accounting for Imported Goods and Payment of Duties Regulations
Bille CCRFTA Verification of Origin Regulations
Bille Certification of Origin of Goods Exported to a Free Trade Partner Regulations
Bille CIFTA Verification of Origin Regulations
Bille Customs Brokers Licensing Regulations
Bille Customs Sufferance Warehouses Regulations
Bille Delegation of Powers (Customs) Regulations
Bille Delegation of Powers (Customs) Order
Bille Designated Provisions (Customs) Regulations
Bille Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations
Bille Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations
Bille Direct Shipment of Goods Regulations
Bille Diversion of Imported Goods Exemption Regulations
Bille Duty Free Shop Regulations
Bille Exporters' and Producers' Records Regulations
Bille Fees for Documents Regulations
Bille Fees in Respect of Mail Regulations
Bille Free Trade Agreement Advance Rulings Regulations
Bille Goods Imported and Exported Drawback Regulations
Bille Imported Goods Records Regulations
Bille Interest Rate for Customs Purposes Regulations
Bille NAFTA and CCFTA Verification of Origin Regulations
Bille NAFTA Marking Determination, Re-determination and Further Re-determination Regulations
Bille NAFTA Prescribed Class of Goods Regulations
Bille New Motor Vehicles Exported Drawback Regulations
Bille Officers Authorized to Exercise Powers or Perform Duties of the Minister of National Revenue Regulations
Bille Passenger Information (Customs) Regulations
Bille Persons Authorized to Account for Casual Goods Regulations
Bille Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations
Bille Presentation of Persons (2003) Regulations
Bille Proof of Origin of Imported Goods Regulations
Bille Refund of Duties Regulations
Bille Reporting of Imported Goods Regulations
Bille Returning Persons Exemption Regulations
Bille Sale of Goods Regulations
Bille Special Services (Customs) Regulations
Bille Special Services Regulations
Bille Storage of Goods Regulations
Bille Submission of Samples of Fabrics for Importation Regulations
Bille Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations
Bille Transportation of Goods Regulations
Bille Valuation for Duty Regulations
Bille Verification of Origin, Tariff Classification and Value for Duty of Imported Goods Regulations (Non-Free Trade Partners)
Bille Tariff Classification Advance Rulings Regulations
Bille Reporting of Exported Goods Regulations

Related Information
Bille Related Instruments Information (from the Consolidated Index of Statutory Instruments)
Bille Coming into Force information (from the Table of Public Statutes and Responsible Ministers)
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