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Customs Act ( 1985, c. 1 (2nd Supp.) )
Disclaimer: These documents are not the official versions (more).
Act current to October 30th, 2007
Attention: See coming into force provision and notes, where applicable.
 
Table of contents
  1. Customs Act
    1. SHORT TITLE
    2. INTERPRETATION
    3. PART I : GENERAL
      1. Application to Her Majesty
      2. Penalty and Interest
      3. Security
      4. Payment of Large Amounts
      5. Performance of Obligations
      6. Customs Offices and Facilities
      7. Application of Act
      8. Provision of Information
      9. Forms
      10. Electronic Filing
      11. Brokers and Agents
    5. PART II : IMPORTATION
      1. Persons
      2. Report of Goods
      3. Duties
      4. Liability for Duties on Goods Reported
      5. Movement and Storage of Goods
      6. Transportation
      7. Warehouses and Duty Free Shops
      8. Release
      9. Accounting and Payment of Duties
      10. Marking of Goods
      11. Origin of Goods
      12. Abandoned Goods
      13. Unclaimed Goods
      14. Goods of a Prescribed Class
      15. Records
      16. Verifications
      17. Verifications under a Free Trade Agreement
      18. Advance Rulings
    7. PART III : CALCULATION OF DUTY
      1. Duties Based on Percentage Rates
      2. Duties Based on Specific Quantities or Specific Values
      3. Marking Determination
      4. Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods
      5. Re-determination and Further Re-determination by President
    9. PART IV : ABATEMENTS AND REFUNDS
    10. PART V : EXPORTATION
    11. PART V.1 : COLLECTIONS
      1. Interpretation
      2. Ancillary Powers
      3. General
      4. Certificates, Liens and Set-off
      5. Garnishment and Non-arm’s Length Transfers
      6. Acquisition of Property and Seizures
      7. Collection Restrictions
      8. Trustees, Receivers and Personal Representatives
      9. Amalgamations and Windings-up
      10. Partnerships
      11. Unincorporated Bodies
      12. Assessments, Objections and Appeals
    13. PART VI : ENFORCEMENT
      1. Powers of Officers
      2. Limitation of Actions or Proceedings
      3. Disclosure of Information
      4. Inquiries
      5. Penalties and Interest
      6. Seizures
      7. Return of Goods Seized
      8. Forfeitures
      9. Disposal of Things Abandoned or Forfeit
      10. Collection of Duties on Mail
      11. Evidence
      12. Prohibitions, Offences and Punishment
    15. PART VI.1 : ENFORCEMENT OF CRIMINAL OFFENCES OTHER THAN OFFENCES UNDER THIS ACT
      1. Powers of Designated Officers
    17. PART VII : REGULATIONS
    18. PARLIAMENTARY REVIEW
    19. TRANSITIONAL
    20. CONSEQUENTIAL AMENDMENTS
    21. COMING INTO FORCE
    22. SCHEDULES I TO IV

Related Information
  1. Related Provisions

Related Regulations
  1. Abatement of Duties Payable Regulations
  2. Accounting for Imported Goods and Payment of Duties Regulations
  3. Agents’ Accounting for Imported Goods and Payment of Duties Regulations
  4. CCFTA Rules of Origin Regulations
  5. CCRFTA Verification of Origin Regulations
  6. Certification of Origin of Goods Exported to a Free Trade Partner Regulations
  7. CIFTA Verification of Origin Regulations
  8. Customs Brokers Licensing Regulations
  9. Customs Sufferance Warehouses Regulations
  10. Delegation of Powers (Customs) Order
  11. Delegation of Powers (Customs) Regulations
  12. Designated Provisions (Customs) Regulations
  13. Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations
  14. Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations
  15. Direct Shipment of Goods Regulations
  16. Diversion of Imported Goods Exemption Regulations
  17. Duty Free Shop Regulations
  18. Exporters’ and Producers’ Records Regulations
  19. Fees for Documents Regulations
  20. Fees in Respect of Mail Regulations
  21. Free Trade Agreement Advance Rulings Regulations
  22. Imported Goods Records Regulations
  23. Interest Rate for Customs Purposes Regulations
  24. NAFTA and CCFTA Verification of Origin Regulations
  25. NAFTA Marking Determination, Re-determination and Further Re-determination Regulations
  26. NAFTA Prescribed Class of Goods Regulations
  27. NAFTA Rules of Origin Regulations
  28. New Motor Vehicles Exported Drawback Regulations
  29. Officers Authorized to Exercise Powers or Perform Duties of the Minister of National Revenue Regulations
  30. Passenger Information (Customs) Regulations
  31. Persons Authorized to Account for Casual Goods Regulations
  32. Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations
  33. Presentation of Persons (2003) Regulations
  34. Proof of Origin of Imported Goods Regulations
  35. Refund of Duties Regulations
  36. Reporting of Exported Goods Regulations
  37. Reporting of Imported Goods Regulations
  38. Returning Persons Exemption Regulations
  39. Sale of Goods Regulations
  40. Special Services (Customs) Regulations
  41. Storage of Goods Regulations
  42. Submission of Samples of Fabrics for Importation Regulations
  43. Tariff Classification Advance Rulings Regulations
  44. Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations
  45. Transportation of Goods Regulations
  46. Valuation for Duty Regulations
  47. Verification of Origin, Tariff Classification and Value for Duty of Imported Goods Regulations (Non-Free Trade Partners)

Last updated: 2007-11-02
Last updated: 2007-11-02
Last updated: 2007-11-02
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