Customs Act

This Act may be cited as the Customs Act.

In this Act,

Agency means the Canada Border Services Agency; (Agence)

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

Canada[Repealed, 1996, c. 31, s. 73]

Canada-United States Free Trade Agreement[Repealed, 1997, c. 14, s. 35]

cannabis has the same meaning as in subsection 2(1) of the Cannabis Act; (cannabis)

cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)

carrier code means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection; (code de transporteur)

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

CCOFTA has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; (ALÉCCO)

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

CEFTA has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (ALÉCA)

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); (certificat d’origine)

CETA has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act; (AÉCG)

CHFTA has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; (ALÉCH)

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

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

cigar[Repealed, 2002, c. 22, s. 328]

CJFTA has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act; (ALÉCJ)

CKFTA has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act; (ALÉCRC)

Colombia has the same meaning as in subsection 2(1) of the Customs Tariff; (Colombie)

Commissioner[Repealed, 2005, c. 38, s. 60]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; (moyen de transport)

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

courier has the meaning assigned by regulation; (messager)

CPAFTA has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act; (ALÉCPA)

CPFTA has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act; (ALÉCP)

CPTPP has the same meaning as Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act; (PTPGP)

CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff; (pays PTPGP)

CUFTA has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023; (ALÉCU)

CUFTA 2017 has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, as it reads immediately before the day on which section 39 of the Canada–Ukraine Free Trade Agreement Implementation, 2023 comes into force; (ALÉCU de 2017)

CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)

CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)

CUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)

CUSMA country means a country that is a party to CUSMA; (pays ACEUM)

customs office means a place designated as a customs office by the Minister under section 5; (bureau de douane)

data means representations, in any form, of information or concepts; (données)

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

designated goods means

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

aviation fuel,

aviation gasoline,

beer or malt liquor,

diamonds,

diesel fuel,

gasoline,

pearls,

precious and semi-precious stones,

spirits,

wine, or

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

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; (droits)

duty free shop means a place licensed as a duty free shop by the Minister under section 24; (boutique hors taxes)

EFTA state has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; (État de l’AELÉ)

EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)

excise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)

export means export from Canada; (exporter)

forfeit means forfeit to Her Majesty in right of Canada; (confisquer)

free trade agreement means an agreement set out in column 2 of Part 1 of the schedule; (accord de libre-échange)

free trade partner means a country or territory set out in column 1 of Part 1 of the schedule; (partenaire de libre-échange)

goods, for greater certainty, includes conveyances, animals and any document in any form; (marchandises)

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

Iceland has the same meaning as in subsection 2(1) of the Customs Tariff; (Islande)

immediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

import means import into Canada; (importer)

imported from Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

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

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

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

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; (Israël ou autre bénéficiaire de l’ALÉCI)

Jordan has the same meaning as in subsection 2(1) of the Customs Tariff; (Jordanie)

Korea has the same meaning as in subsection 2(1) of the Customs Tariff; (Corée)

licensed user has the same meaning as in section 2 of the Excise Act, 2001; (utilisateur agréé)

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

mail has the meaning set out in section 2 of the Canada Post Corporation Act; (envois ou courrier)

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

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

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

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

Norway has the same meaning as in subsection 2(1) of the Customs Tariff; (Norvège)

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; (agent ou agent des douanes)

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

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; (personne)

Peru has the same meaning as in subsection 2(1) of the Customs Tariff; (Pérou)

preferential tariff treatment means, in respect of goods, entitlement to whichever tariff set out in column 3 of Part 1 of the schedule is applicable in the circumstances; (traitement tarifaire préférentiel)

preferential tariff treatment under CCFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CCOFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CCRFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CEFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CIFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under CPFTA[Repealed, 2012, c. 18, s. 24]

preferential tariff treatment under NAFTA[Repealed, 2012, c. 18, s. 24]

prescribed means and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)

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

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

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; (président)

raw leaf tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac en feuilles)

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; (document)

regulation means a regulation made by the Governor in Council under this Act; (règlement)

release means

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

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; (dédouanement)

restricted formulation has the same meaning as in section 2 of the Excise Act, 2001; (préparation assujettie à des restrictions)

specially denatured alcohol has the same meaning as in section 2 of the Excise Act, 2001; (alcool spécialement dénaturé)

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

spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

spirits licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de spiritueux)

sufferance warehouse means a place licensed as a sufferance warehouse by the Minister under section 24; (entrepôt d’attente)

Switzerland has the same meaning as in subsection 2(1) of the Customs Tariff; (Suisse)

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; (classement tarifaire)

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

tobacco licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de tabac)

tobacco product has the same meaning as in section 2 of the Excise Act, 2001; (produit du tabac)

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

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; (valeur en douane)

vaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

vaping product has the same meaning as in section 2 of the Excise Act, 2001; (produit de vapotage)

vaping product licensee has the same meaning as in section 2 of the Excise Act, 2001; (titulaire de licence de produits de vapotage)

vaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

wine has the same meaning as in section 2 of the Excise Act, 2001; (vin)

wine licensee has the same meaning as in section 2 of the Excise Act, 2001. (titulaire de licence de vin)

For the purpose of the definition designated goods in subsection (1),

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; (bière ou liqueur de malt)

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; (diamants)

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

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

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; (perles)

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. (pierres précieuses ou fines)

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

[Repealed, 2012, c. 18, s. 24]

Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.