What Canada Customs Act: Report of Goods, Liability for Duties, Release and Accounting, Determination and Re-determination of Value/Origin/Classification, Appeals to CITT, and False Statement Offence requires
The Canada Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), is the principal Canadian statute governing the importation and exportation of goods across the Canadian customs frontier and is administered by the Canada Border Services Agency in coordination with the Canada Revenue Agency. Customs Act, section 12 requires that all goods that are imported shall, except in such circumstances and subject to such conditions as may be prescribed, be reported at the nearest customs office designated for that purpose. Customs Act, section 17 provides that imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed. Customs Act, section 18 provides that for the purposes of liability for duties reported, all goods reported under section 12 shall be deemed to have been imported. Customs Act, section 32 provides that subject to subsections (2) and (4), no goods shall be released until they have been accounted for by the importer or owner of the goods in the prescribed manner and all duties thereon have been paid. Customs Act, section 35 governs refund of duties. The Act sets out a valuation, origin, and tariff classification regime in sections 47 and following, with re-determination procedures in section 60 and appeals to the Canadian International Trade Tribunal in section 67. Customs Act, section 124 establishes civil monetary penalties under the Administrative Monetary Penalty System and Customs Act, section 153 creates the offence of false statement. The Act, together with the Customs Tariff Act and the Special Import Measures Act, is the controlling Canadian instrument for cross-border trade compliance.
Pillar: Trade Compliance & Export Controls · Authority: Government of Canada - Department of Justice · Version: 1.0.0 · Last updated:
Primary source: https://laws-lois.justice.gc.ca/eng/acts/C-52.6/FullText.html
SHA-256 integrity: f891b3f0b6f8c8c14557a15d8aa1da09cf8b8cc11d8af2a4a973c5ee22d5bd05
Primary Citations — 8 traced to source
- Customs Act, section 12 - report of imported goods at the nearest designated customs office.
- Customs Act, section 17 - liability for duties from time of importation until duties are paid.
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