Français
Contact us
Help
Search
Canada Site
Justice Home
Site Map
Programs
Proactive Disclosure
Laws
Laws
Updates to Justice Laws Web Site Notice
Main Page
Glossary
Important Note
How to link
Printing Problems?
Easy Links
Constitution
Charter
Guide to Making Federal Acts and Regulations
Statutes by Title
Statutes by Subject
Advanced Search
Templates for advanced searching
Case Law
Federal and Provincial Case Law
Other
Annual Statutes
1995-2004
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
Table of Public Statutes and Responsible Ministers
Table of Private Acts
Index of Statutory Instruments
Consolidated Statutes and Regulations
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
Search: Customs Act ( R.S., 1985, c. 1 (2nd Supp.) )
Go to Advanced Search
Table of Contents (
Details
)
CUSTOMS ACT
SHORT TITLE
INTERPRETATION
PART I: GENERAL
Application to Her Majesty
Penalty and Interest
Security
Payment of Large Amounts
Performance of Obligations
Customs Offices and Facilities
Application of Act
Provision of Information
Forms
Electronic Filing
Brokers and Agents
PART II: IMPORTATION
Persons
Report of Goods
Duties
Liability for Duties on Goods Reported
Movement and Storage of Goods
Transportation
Warehouses and Duty Free Shops
Release
Accounting and Payment of Duties
Marking of Goods
Origin of Goods
Abandoned Goods
Unclaimed Goods
Goods of a Prescribed Class
Records
Verifications
Verifications under a Free Trade Agreement
Advance Rulings
PART III: CALCULATION OF DUTY
Duties Based on Percentage Rates
Duties Based on Specific Quantities or Specific Values
Marking Determination
Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods
Re-determination and Further Re-determination by President
PART IV: ABATEMENTS AND REFUNDS
PART V: EXPORTATION
PART V.1: COLLECTIONS
Interpretation
Ancillary Powers
General
Certificates, Liens and Set-off
Garnishment and Non-arm’s Length Transfers
Acquisition of Property and Seizures
Collection Restrictions
Trustees, Receivers and Personal Representatives
Amalgamations and Windings-up
Partnerships
Unincorporated Bodies
Assessments, Objections and Appeals
PART VI: ENFORCEMENT
Powers of Officers
Limitation of Actions or Proceedings
Disclosure of Information
Inquiries
Penalties and Interest
Seizures
Return of Goods Seized
Forfeitures
Disposal of Things Abandoned or Forfeit
Collection of Duties on Mail
Evidence
Prohibitions, Offences and Punishment
PART VI.1: ENFORCEMENT OF CRIMINAL OFFENCES OTHER THAN OFFENCES UNDER THIS ACT
Powers of Designated Officers
PART VII: REGULATIONS
PARLIAMENTARY REVIEW
TRANSITIONAL
CONSEQUENTIAL AMENDMENTS
COMING INTO FORCE
SCHEDULES I TO IV
Related Regulations
Abatement of Duties Payable Regulations
Accounting for Imported Goods and Payment of Duties Regulations
Agents' Accounting for Imported Goods and Payment of Duties Regulations
CCRFTA Verification of Origin Regulations
Certification of Origin of Goods Exported to a Free Trade Partner Regulations
CIFTA Verification of Origin Regulations
Customs Brokers Licensing Regulations
Customs Sufferance Warehouses Regulations
Delegation of Powers (Customs) Regulations
Delegation of Powers (Customs) Order
Designated Provisions (Customs) Regulations
Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations
Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations
Direct Shipment of Goods Regulations
Diversion of Imported Goods Exemption Regulations
Duty Free Shop Regulations
Exporters' and Producers' Records Regulations
Fees for Documents Regulations
Fees in Respect of Mail Regulations
Free Trade Agreement Advance Rulings Regulations
Goods Imported and Exported Drawback Regulations
Imported Goods Records Regulations
Interest Rate for Customs Purposes Regulations
NAFTA and CCFTA Verification of Origin Regulations
NAFTA Marking Determination, Re-determination and Further Re-determination Regulations
NAFTA Prescribed Class of Goods Regulations
New Motor Vehicles Exported Drawback Regulations
Officers Authorized to Exercise Powers or Perform Duties of the Minister of National Revenue Regulations
Passenger Information (Customs) Regulations
Persons Authorized to Account for Casual Goods Regulations
Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations
Presentation of Persons (2003) Regulations
Proof of Origin of Imported Goods Regulations
Refund of Duties Regulations
Reporting of Imported Goods Regulations
Returning Persons Exemption Regulations
Sale of Goods Regulations
Special Services (Customs) Regulations
Special Services Regulations
Storage of Goods Regulations
Submission of Samples of Fabrics for Importation Regulations
Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations
Transportation of Goods Regulations
Valuation for Duty Regulations
Verification of Origin, Tariff Classification and Value for Duty of Imported Goods Regulations (Non-Free Trade Partners)
Tariff Classification Advance Rulings Regulations
Reporting of Exported Goods Regulations
Related Information
Related Instruments Information
(from the Consolidated Index of Statutory Instruments)
Coming into Force information
(from the Table of Public Statutes and Responsible Ministers)
Important Notices