Designated Provisions (Customs) Regulations

SOR/2002-336CUSTOMS ACT
Registration 2002-09-24
Designated Provisions (Customs) Regulations
P.C. 2002-1558 2002-09-24Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 109.1(3)Footnote a of the Customs ActFootnote b, hereby makes the annexed Designated Provisions (Customs) Regulations.

Return to footnote aS.C. 2001, c. 25, s. 62
Return to footnote bR.S., c. 1 (2nd Supp.)
Designation of Provisions

1 A provision of the Customs Act or the Customs Tariff or a regulation made under any of those Acts that is set out in column 1 of Schedules 1 or 2 is designated for the purpose of subsection 109.1(1) of the Customs Act.

Short-form Descriptions

2 (1) The short-form descriptions of a designated provision that is set out in column 1 of an item in Schedules 1 or 2 are the descriptions set out in column 2 of that item.
(2) Subject to subsection 109.3(4) of the Customs Act, the applicable short-form description of a designated provision shall be used on a notice of assessment referred to in subsection 109.3(1) of the Customs Act to describe a contravention of the provision.

Coming into Force

3 These Regulations come into force on the day on which they are registered.

SCHEDULE 1(Section 1 and subsection 2(1))Designated Provisions of the Customs Act and Its Regulations

PART 1
Customs Act

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
2(1.3)
Failing to keep electronic records in an electronically readable format for prescribed period

2
3.5
When making a payment in excess of a specified amount, failing to make the payment to the account of the Receiver General in prescribed manner and within prescribed time at a specified institution

3
7.1
Providing information to an officer that is not true, accurate and complete

4
9(3)
Failing to make available to an officer prescribed records within the specified time

5
9(4)

(a) Transacting or attempting to transact business as a customs broker without a licence or without meeting specified requirements
(b) Holding oneself out as a customs broker without a licence or without meeting specified requirements

6
11(1)

(a) Failing to enter Canada at an open customs office that is designated for that purpose
(b) Failing to present oneself to an officer without delay
(c) Failing to answer truthfully questions asked by an officer

7
11(3)
Failing to ensure that passengers and crew of conveyance arriving in Canada are forthwith transported to an open customs office that is designated for that purpose

8
12
Failing to report imported goods at prescribed time and in prescribed manner at the nearest open customs office that is designated for that purpose.

8.1
12.1(2)
Failing to hold a valid carrier code

8.2
12.1(7)
Failing to comply with a notification

9
13(a)
Failing to answer truthfully questions asked by an officer with respect to goods

10
13(b)
Failing to present goods to an officer or make them available for examination by an officer in manner required

11
14(2)
Failing to report forthwith in prescribed manner a conveyance, unloaded goods and any goods remaining on the conveyance at a customs office designated for that purpose

12
15

(a) Failing to report forthwith to an officer goods in respect of which an Act of Parliament that prohibits, controls or regulates the importation of goods has been contravened
(b) Failing to report forthwith to an officer goods in respect of which duties have not been paid

13
16(2)(a)
Failing to report forthwith to an officer delivery of a wreck that has come into Canada

14 to 19
[Repealed, SOR/2009-267, s. 1]

20
20(1)
Transporting or causing to be transported within Canada imported goods that have not been released without complying with prescribed conditions or giving prescribed security

21
21

(a) Failing to afford an officer free access to specified premises or place
(b) Failing to open package or container or to remove any covering from it

22
22(1)

(a) Failing to keep prescribed records at specified place for prescribed period and in prescribed manner
(b) Failing to make prescribed records available to an officer within the time specified
(c) Failing to answer truthfully questions asked by an officer about prescribed records

23
25
Refusing to receive qualified goods at sufferance warehouse

24
27

(a) Failing to afford an officer free access to a sufferance warehouse, bonded warehouse or duty free shop
(b) Failing to open package or container or to remove any covering from it

25
31
Removing of goods from specified place that have not been released by an officer or by prescribed means

26
32(3)
Failing to account for released goods in prescribed time and manner

27
32(5)

(a) Failing to account for goods within prescribed time and in prescribed manner
(b) Failing to pay duties within prescribed time

28
32.2(1)(a)
Failing to correct, within the 90-day period, a declaration of origin of goods in prescribed manner and form containing prescribed information

29
32.2(1)(b)
Failing to pay duties and interest owing as a result of corrected declaration of origin of goods within the 90-day period

30
32.2(2)(a)
Failing to correct specified declaration, within the 90-day period, in prescribed form and manner, with prescribed information

31
32.2(2)(b)
Failing to pay duties and interest owing as a result of corrected specified declaration within the 90-day period

32
32.3(a)
Failing to report to an officer, at the time of their diversion, the diversion of goods that were to be used as ships’ stores

33
32.3(b)
Failing to account for, at the time of their diversion, goods that were to be used as ships’ stores in the prescribed manner and form containing prescribed information

34
32.3(c)
Failing to pay, at the time of their diversion, the specified amount of duties on goods that were to be used as ships’ stores

35
33(2)
Failing to pay duties within prescribed time where goods are released prior to payment of duties

36
35.01
Importing goods not marked in accordance with the regulations under Customs Tariff

37
35.1
Failing to furnish proof of origin of goods in prescribed form, containing prescribed information and containing or accompanied by the prescribed information, statements or proof

38
40(1)

(a) Failing to keep records at specified place in prescribed manner and for prescribed period
(b) Failing to make records available to an officer within the time specified
(c) Failing to answer truthfully questions asked by an officer in respect of records

39
40(3)

(a) Failing to keep prescribed records at specified place in prescribed manner and for prescribed period
(b) Failing to make prescribed records available to an officer within the time specified
(c) Failing to answer truthfully questions asked by an officer in respect of prescribed records

40
43(2)
Failing to comply with Minister’s notice to provide documents

41
80.2(2)(a)
Failing to report to an officer a specified failure within 90 days

42
80.2(2)(b)
Failing to repay excess amount of abatement or refund granted and interest within the 90-day period

43
95(1)
Failing to report exported goods at prescribed time and place and in prescribed manner.

44
95(3)(a)
Failing to answer truthfully questions asked by an officer with respect to exported goods

45
95(3)(b)
Failing to present goods to be exported to an officer or make them available for examination by an officer in manner required

46
96
Failing to report forthwith to an officer goods that were not duly exported

47
97.1(2)
Failing to provide copy of certificate of origin of exported goods to an officer

48
97.1(3)
Failing to immediately notify a person of correct information in respect of a certificate of origin of exported goods

49
97.2(1)

(a) Failing to keep records at specified place in prescribed manner and for prescribed period
(b) Failing to make records available to an officer within the time specified
(c) Failing to answer truthfully questions asked by an officer in respect of records

50
107.1
Failing to provide prescribed information, within the prescribed time and in the prescribed manner, about a person on board or expected to be on board a conveyance

PART 2
Accounting for Imported Goods and Payment of Duties Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
4
Failing to provide at specified time every document and any information required to be provided under an Act of Parliament or its regulations that prohibits, controls or regulates the importation of goods.

PART 3
Customs Brokers Licensing Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
14(b)(i)
Failing to immediately notify chief officer of customs in writing of a change in the address of a business office at which broker transacts business

2
14(b)(ii)
Failing to immediately notify chief officer of customs in writing of a change in the legal or business name of the partnership or corporation

3
14(b)(iii)
Failing to immediately notify chief officer of customs in writing of a change in the membership of the partnership

4
14(b)(iv)
Failing to immediately notify chief officer of customs in writing of a change in the officers or directors of the corporation

5
14(b)(vi)
Failing to immediately notify chief officer of customs in writing of a change in the ownership of the business or corporation

6
14(b)(vii)
Failing to immediately notify chief officer of customs in writing of a change in the individuals meeting the specified knowledge requirement

7
14(c)

(a) Failing to furnish to the importer or exporter of goods a copy of customs accounting documents bearing the customs accounting number and official stamp
(b) Failing to furnish to the importer or exporter of goods a copy of information transmitted by electronic means to the Agency

8
14(d)(i)
Failing to promptly account to a client importer or exporter for funds received from the Receiver General for Canada

9
14(d)(ii)
Failing to promptly account to a client importer or exporter for funds received in excess of duties or other charges payable to the Agency

10
17(1)(a)
Failing to keep records and books of account indicating specified financial transactions

11
17(1)(b)

(a) Failing to keep a copy of each specified customs accounting document and copies of all supporting documents
(b) Failing to keep a copy of specified information transmitted by electronic means to the Agency

12
17(1)(c)
Failing to keep copies of all specified correspondence, bills, accounts, statements and other papers

13
17(1)(d)
Failing to keep separately specified records, books of account and other documents relating to business transacted at a specified customs office

PART 4
Customs Sufferance Warehouses Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
11(1)(e)
Failing to provide facilities, equipment and personnel sufficient to control access to a sufferance warehouse and to ensure the secure storage of goods stored in it

2
12(1)
Failing to ensure goods are stored safely and securely in a designated area

3
12(2)
Entering place in sufferance warehouse where goods are stored without written authorization or attendance of an officer

4
12(3)(a)
Failing to have procedures to maintain the security of, and restrict access to, the sufferance warehouse

5
12(3)(b)
Failing to have procedures to ensure that personnel are aware of and follow procedures to maintain the security of, and restrict access to, the sufferance warehouse

6
14(1)
Failing to acknowledge receipt of goods by electronic means

6.1
14(2)
Failing to acknowledge receipt of goods in the prescribed manner

7
15(5)
Failing to provide the Agency with list of all goods not removed from the sufferance warehouse within prescribed time

8
17
Manipulating, unpacking, packing, altering or combining goods for a purpose that is not specified

PART 5
Duty Free Shop Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
14(a)
Failing to ensure that goods received in a duty free shop are stored and marked in prescribed manner

2
14(b)

(a) Failing to ensure that imported goods received in a duty free shop are held in a designated area until accounted for
(b) Failing to ensure that domestic goods received in a duty free shop are held in designated area until approved for entry into inventory

3
14(c)
Failing to ensure that duty free shop may be locked and sealed by an officer, on request of chief officer of customs

4
14(d)
Failing to ensure that duty free shop may be locked and sealed during the prescribed period by an officer in event that licensee’s licence expires or is cancelled or suspended

5
14(e)
Failing to ensure that duty free shop is kept suitable for the safe-keeping of goods stored in it

6
16(1)(a)
Failing to acknowledge receipt of goods in prescribed manner

7
16(1)(b)
Failing to immediately notify chief officer of customs of the receipt of goods

8
16(2)
Failing to present required documents to chief officer of customs before goods are taken into a duty free shop

9
17(a)
Failing to provide to chief officer of customs a summary of monthly sales and remittance of fees in prescribed form within the specified period

10
17(b)
Failing to provide to chief officer of customs an annual report in prescribed form within the specified period

11
19
Selling or otherwise conveying any tobacco product to a person under the age of 18

PART 5.1
Passenger Information (Customs) Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
8(1)
Failing to provide the Minister, within the prescribed time and in the prescribed manner, with missing or accurate information

PART 6
Persons Authorized to Account for Casual Goods Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
10(a)
Failing to notify Minister or designated officer in writing of change of address within two weeks of change

2
10(b)
Failing to notify Minister or designated officer in writing of change in name within two weeks of change

3
10(c)
Failing to notify Minister or designated officer in writing of change in ownership of business within two weeks of change

PART 7 [Repealed, SOR/2006-149, s. 2]

PART 7.1
Reporting of Imported Goods Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
14
Failing to give the Agency prescribed information at the prescribed time

2
15
Failing to give the Agency prescribed information at the prescribed time

2.1
15.1
Failing to give the Agency prescribed information at the prescribed time

2.2
15.3
Failing to give the Agency prescribed information at the prescribed time

3
17
Failing to give the Agency prescribed information at the prescribed time

3.1
17.2
Failing to give the Agency prescribed information at the prescribed time

4
19
Failing to give the Agency prescribed information at the prescribed time

4.1
19.2
Failing to give the Agency prescribed information at the prescribed time

5
21
Failing to give the Agency prescribed information at the prescribed time

5.1
21.2
Failing to give the Agency prescribed information at the prescribed time

6
24(3)
Failing to give the Agency prescribed information at the prescribed time

7
25(2)
Failing to give the Agency prescribed information at the prescribed time

8
29
Failing to give the Agency prescribed information in the prescribed manner

9
30
Failing to notify the Agency without delay of a change to prescribed information given before arrival in Canada

10
32
Failing to notify the Agency without delay of specified information

PART 8
Transportation of Goods Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
4(1)(a)
Failing to forthwith report a damaged or broken seal

2
4(1)(b)
Failing to forthwith report removal of goods from a damaged or disabled container or conveyance

3
4(1)(c)
Failing to forthwith report a damaged or disabled conveyance that can no longer be used to transport goods

SOR/2005-304, s. 1;
SOR/2006-149, ss. 1(E), 2, 3;
SOR/2009-267, ss. 1 to 3;
SOR/2015-90, ss. 22 to 24, 51;
SOR/2016-36, ss. 1, 2.

Previous Version

SCHEDULE 2(Section 1 and subsection 2(1))Designated Provisions of the Customs Tariff and Its Regulations

PART 1
Customs Tariff

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
114(1)
Failing to pay excess amount of refund or drawback and interest on day it is received

2
118(1)(a)
Failing to report to an officer, within required period, non-compliance with conditions of relief or remission granted

3
118(1)(b)
Failing to pay, within required period, amount of duties in respect of relief or remission granted

4
118(2)(a)
Failing to report diversion of goods to an officer within 90 days

5
118(2)(b)
Failing to pay amount of drawback and interest within 90 days

6
121(1)
Failing to pay amount owing within 90 days after production of a by-product

7
122(1)
Failing to pay amount owing within 90 days after production of merchantable scrap or waste

PART 2
Customs Bonded Warehouses Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
11(1)(a)
Failing to provide at a bonded warehouse facilities, equipment and personnel sufficient to control access and to secure storage of goods

2
11(1)(b)
Failing to provide at a bonded warehouse adequate space for the examination of goods by officers

3
11(1)(c)
Failing to provide at a bonded warehouse necessary personnel and equipment to make goods available to an officer

4
11(1)(d)
Failing to provide at a bonded warehouse necessary personnel to furnish information for audit purposes

5
11(2)
Failing to keep bonded warehouse separate from remainder of building on request of chief officer of customs

6
12(1)(a)
Failing to ensure that goods received in a bonded warehouse are stored safely and securely in a designated area

7
12(1)(b)
Failing to ensure that goods received in a bonded warehouse are identified in specified manner

8
12(2)
Entering a place where goods are stored in a bonded warehouse without written authorization or attendance of an officer

9
13
Receiving in or transferring from a bonded warehouse intoxicating liquor without provincial approval

10
14(a)
Receiving domestic cigars into a bonded warehouse

10.1
14(b)
Receiving domestic, packaged raw leaf tobacco into a bonded warehouse

10.2
14(c)
Receiving domestic, manufactured tobacco that is not stamped into a bonded warehouse

10.3
14(d)
Receiving domestic, non-duty paid packaged or bulk spirits into a bonded warehouse

10.4
14(e)
Receiving domestic, non-duty paid packaged or bulk wine into a bonded warehouse

10.5
14(f)
Receiving domestic, non-duty paid specially denatured alcohol into a bonded warehouse

11
15
Receiving into or removing from a bonded warehouse imported tobacco products or imported packaged spirits or wine

12
16(a)
Receiving imported bulk spirits into a bonded warehouse

13
16(b)
Receiving imported bulk wine into a bonded warehouse

13.1
16(c)
Receiving imported specially denatured alcohol into a bonded warehouse

14
17(a)
Failing to acknowledge in prescribed manner receipt of imported goods into a bonded warehouse

15
17(b)
Failing to acknowledge in prescribed manner receipt of goods, other than imported goods, in a bonded warehouse

16
20
Manipulating, altering or combining goods for a purpose or activity not specified

PART 3
Ships’ Stores Regulations

Item
Column 1
Column 2

Designated Provision
Short-form Description

1
4
Failing to place alcohol, tobacco and other goods for sale on board a ship under lock or seal when ship arrives at Canadian port and failing to keep them there while ship is in port

2
5(1)
Failing to ensure that bar-boxes on board an international aircraft are sealed when aircraft is on the ground

SOR/2008-23, s. 1.
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