Customs Act

1985, c. 1 (2nd Supp.)

C-52.6

An Act respecting Customs

SHORT TITLE

Short title

1. This Act may be cited as the Customs Act.

INTERPRETATION

Definitions

2. (1) In this Act,

"Agency" means the Canada Border Services Agency;

"bonded warehouse" means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff;

"Canada" [Repealed, 1996, c. 31, s. 73]

"Canada-United States Free Trade Agreement" [Repealed, 1997, c. 14, s. 35]

"CCFTA" has the same meaning as “Agreement” in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act;

"CCRFTA" has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act;

"Certificate of Origin" means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b);

"Chile" has the same meaning as in subsection 2(1) of the Customs Tariff;

"CIFTA" has the same meaning as “Agreement” in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act;

"cigar" [Repealed, 2002, c. 22, s. 328]

"Commissioner" [Repealed, 2005, c. 38, s. 60]

"conveyance" means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods;

"Costa Rica" has the same meaning as in subsection 2(1) of the Customs Tariff;

"courier" has the meaning assigned by regulation;

"customs office" means a place designated as a customs office by the Minister under section 5;

"data" means representations, in any form, of information or concepts;

"Deputy Minister" [Repealed, 1999, c. 17, s. 123]

"designated goods" means

(a) [Repealed, 2002, c. 22, s. 328]

(b) aviation fuel,

(c) aviation gasoline,

(d) beer or malt liquor,

(e) diamonds,

(f) diesel fuel,

(g) gasoline,

(h) pearls,

(i) precious and semi-precious stones,

(i.1) spirits,

(j) wine, or

(k) such other goods as the Minister may, by order, designate for the purposes of all or any of the provisions of this Act;

"duties" means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act  or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b ) and 65(1)(b ), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act;

"duty free shop" means a place licensed as a duty free shop by the Minister under section 24;

"export" means export from Canada;

"forfeit" means forfeit to Her Majesty in right of Canada;

"free trade agreement" means NAFTA, CCFTA, CCRFTA or CIFTA;

"free trade partner" means

(a) a NAFTA country,

(b) Chile,

(c) Costa Rica, or

(d) Israel or another CIFTA beneficiary;

"goods" , for greater certainty, includes conveyances, animals and any document in any form;

"import" means import into Canada;

"imported from Israel or another CIFTA beneficiary" has the same meaning as in subsection 2(1) of the Customs Tariff;

"inland waters" means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn

(a) from Cap-des-Rosiers to the westernmost point of Anticosti Island, and

(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west;

"internal waters" [Repealed, 1996, c. 31, s. 73]

"Israel or another CIFTA beneficiary" has the same meaning as in subsection 2(1) of the Customs Tariff;

"licensed user" has the same meaning as in section 2 of the Excise Act, 2001;

"mail" has the meaning set out in section 2 of the Canada Post Corporation Act;

"manufactured tobacco" [Repealed, 2002, c. 22, s. 328]

"Minister" means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness;

"NAFTA" has the meaning assigned to the word “Agreement” by subsection 2(1) of the North American Free Trade Agreement Implementation Act;

"NAFTA country" has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act;

"officer" means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police;

"person" means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind;

"preferential tariff treatment under CCFTA" means, in respect of goods, entitlement to the Chile Tariff rates of customs duty under the Customs Tariff;

"preferential tariff treatment under CCRFTA" means, in respect of goods, entitlement to the Costa Rica Tariff rates of customs duty under the Customs Tariff;

"preferential tariff treatment under CIFTA" means, in respect of goods, entitlement to the Canada–Israel Agreement Tariff rates of customs duty under the Customs Tariff;

"preferential tariff treatment under NAFTA" means, in respect of goods, entitlement to the United States Tariff, the Mexico Tariff or the Mexico–United States Tariff rates of customs duty under the Customs Tariff;

"prescribed" means

(a) in respect of a form or the manner of filing a form, authorized by the Minister,

(b) in respect of the information to be provided on or with a form, specified by the Minister, and

(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

"President" means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

"raw leaf tobacco" has the same meaning as in section 2 of the Excise Act, 2001;

"record" means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device;

"regulation" means a regulation made by the Governor in Council under this Act;

"release" means

(a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee;

"restricted formulation" has the same meaning as in section 2 of the Excise Act, 2001;

"specially denatured alcohol" has the same meaning as in section 2 of the Excise Act, 2001;

"specified rate" means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate;

"spirits" has the same meaning as in section 2 of the Excise Act, 2001;

"spirits licensee" has the same meaning as in section 2 of the Excise Act, 2001;

"sufferance warehouse" means a place licensed as a sufferance warehouse by the Minister under section 24;

"tariff classification" means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"territorial sea" [Repealed, 1996, c. 31, s. 73]

"tobacco licensee" has the same meaning as in section 2 of the Excise Act, 2001;

"tobacco product" has the same meaning as in section 2 of the Excise Act, 2001;

"United States" [Repealed, 1997, c. 14, s. 35]

"value for duty" means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56;

"wine" has the same meaning as in section 2 of the Excise Act, 2001;

"wine licensee" has the same meaning as in section 2 of the Excise Act, 2001.

Definitions

"alcohol" , "ethyl alcohol" and "spirits" [Repealed, 2002, c. 22, s. 328]

"beer" or "malt liquor" has the meaning assigned by section 4 of the Excise Act;

"diamonds" means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"diesel fuel" has the meaning assigned by subsection 2(1) of the Excise Tax Act;

"gasoline" has the meaning assigned by subsection 2(1) of the Excise Tax Act;

"pearls" means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;

"precious and semi-precious stones" means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

"wine" [Repealed, 2002, c. 22, s. 328]

Preferential tariff treatment

(a) preferential tariff treatment under NAFTA;

(b) preferential tariff treatment under CCFTA;

(c) preferential tariff treatment under CCRFTA; or

(d) preferential tariff treatment under CIFTA.

Electronic records

Restriction of Canadian waters

Powers, duties and functions of President

Delegation

Delegation by Minister

Delegation by Minister of National Revenue

R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118; 1988, c. 65, s. 66; 1990, c. 45, s. 19; 1992, c. 28, s. 1; 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81; 1994, c. 13, s. 7; 1995, c. 15, s. 24, c. 41, s. 1; 1996, c. 31, s. 73, c. 33, s. 28; 1997, c. 14, s. 35, c. 36, s. 147; 1998, c. 19, s. 262; 1999, c. 17, s. 123; 2001, c. 25, s. 1, c. 28, s. 26; 2002, c. 22, s. 328; 2005, c. 38, ss. 60, 145; 2007, c. 18, s. 135.