Customs and Excise Branch

Return to Federal and International Operations

MANDATE:
To enforce laws within Canada and along the uncontrolled Canadian/U.S. border, governing the international movement of:

• dutiable, taxable, controlled or prohibited goods;
• the manufacture, distribution or possession of contraband products including tobacco and spirits;
• the illicit traffic of critical high technology and strategic goods and Acts or regulations that impose non-tariff (permit) controls on the international movement of commodities.
  (see Appendix)

DESCRIPTION

The Customs & Excise program is responsible for:

• Investigating cases of smuggling under the Customs Act where goods have been illegally imported into Canada.
• Investigating offenses under the Customs Act in isolated areas and on aboriginal reserves where no Customs office is located.
• Performing land and water border security along the unmanned
  Canada/U.S.A points of entry.
• Investigating offenses involving the illicit importation, exportation or diversion of high technology and strategic goods regulated by the Export and Import Permits Act.
• Investigating offenses involving the illicit importation or exportation of cultural property, regulated by the Cultural Property Export and Import Act.
• Investigating referrals by Canada Customs Revenue Agency of cases involving violations of the Excise Tax Act (GST related violations excluded).
• Investigating referrals by the National Energy Board involving the illicit importation, exportation or sale of petroleum and atomic energy products, in violation of the National Energy Board Act or the Energy Administration Act.
• Investigating offenses under the Excise Act and Excise Act 2001..
• Investigating criminal offenses under the United Nations Act, Foreign Extraterritorial Measures Act and Special Economic Measures Act.

OBJECTIVE

To build partnerships with stakeholders throughout all segments of Canadian society and provide the best response(s)to an identified policing concern, whether by: investigating criminal offenses, assisting federal government departments, informing and seeking input from the general community and implementing problem oriented policing. Consequently we prevent crime through a total quality federal policing service in order to maintain peace, order and security. Maintain existing partnerships with Canada Border Services Agency (CBSA), Canada Revenue Agency (CRA), Foreign Affairs Canada, International Trade Canada, Department of Communications and National Energy Board and foreign law enforcement agencies.

TASKS

Investigations

Priorities are:

a) Investigate violations in relation to the Customs and Excise Program, in the following order of priority:

1. Organized crime
2. Commercial violations
3. Personal violations
4. Regulatory violations

Prevention

Prevention is effected through:
a) collaborative partnerships
b) educational and communication programs mobilizing communities to help and protect themselves;
c) using RCMP Service Standards
d) continual personal contact and interaction with stakeholders

Training

Develop, maintain and deliver training courses to RCMP personnel
and partners.

Policy Development/Implementation

Identify changes required to legislation and coordinate
implementation with partners.
Develop and publish RCMP policy.

see also: Organizational Structure