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Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act

Pursuant to subsection 2(4) of the Customs ActFootnote1 and subsections 12(1) and (2) of the Canada Border Services Agency ActFootnote2,

  1. I hereby authorize a person holding the position of Executive Vice-President, Vice-President, Associate Vice-President of the Canada Border Services Agency, or a person authorized to exercise the powers or perform the duties and functions of one of those positions, to exercise the powers or perform the duties and functions of the Minister of Public Safety and Emergency Preparedness under the provisions of the Customs Act set out in the attached Schedule
  2. I hereby authorize a person holding the position of Executive Vice-president, Vice-President, Associate Vice-President of the Canada Border Services Agency, or a person authorized to exercise the powers or perform the duties and functions of one of those positions, to exercise the power of the Minister of Public Safety and Emergency Preparedness to authorize a form or the manner of filing a form and to specify the information to be provided on or with a form under the provisions of the Customs Act
  3. I hereby authorize an officer holding a position listed in the attached Schedule, or a person authorized to exercise the powers or perform the duties and functions of that position, to exercise the powers or perform the duties and functions of the Minister of Public Safety and Emergency Preparedness under the provisions of the Customs Act set out in the attached Schedule
  4. I hereby authorize the person who has the direct supervisory responsibility of an officer or person authorized under paragraph 3, in respect of the position held by that officer, to exercise the powers or perform the duties of the Minister of Public Safety and Emergency Preparedness under the provisions of the Customs Act set out in the attached Schedule

This instrument replaces previous delegation instruments and comes into force on the date on which it is signed.

Dated at Ottawa, Province of Ontario, the .

John Ossowski
President
Canada Border Services Agency

Schedule
Ministerial delegations under the Customs Act

Section 3.2

Authority to use prescribed rate of interest (late accounting).

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Programs Branch

Operations Branch

Regions

Section 3.2

Authority to use prescribed rate of interest (other than late accounting).

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Programs Branch

Operations Branch

Regions

Section 3.5

Authority to specify:

National Headquarters

Programs Branch

Note While all Vice-Presidents and Associate Vice-Presidents are delegated, this indicates that the Vice-President and the Associate Vice-President, Programs Branch should be using the authority.

Section 4.1

Authority to accept, in the case of goods to which paragraph 32(2)(b) applies, an undertaking to assume obligations in relation to compliance with this Act and the regulations.

National Headquarters

Programs Branch

Regions

Section 5

Authority to:

National Headquarters

Programs Branch

Operations Branch

Note While all Vice-Presidents and Associate Vice-Presidents are delegated, this indicates that the Vice-President and the Associate Vice-President, Programs Branch, and the Vice-President and the Associate Vice-President, Operations Branch, should be using the authority.

Section 6(2)(a)

Authority to determine and make improvements to facilities.

National Headquarters

Comptrollership Branch

Programs Branch

Operations Branch

Regions

Section 6(2)(b)

Authority to post appropriate signs on or about facilities.

National Headquarters

Comptrollership Branch

Programs Branch

Operations Branch

Regions

Section 6(2)(c)

Authority to impose timeframes for use of the facilities.

National Headquarters

Comptrollership Branch

Programs Branch

Operations Branch

Regions

Section 6(5)

Authority to authorize construction or repairs to buildings, accommodations and facilities.

National Headquarters

Comptrollership Branch

Programs Branch

Operations Branch

Regions

Section 8

Authority to include a declaration on any form that the information given is true, accurate and complete.

National Headquarters

Comptrollership Branch

Programs Branch

Operations Branch

Regions

Section 8.1

Authority to specify in writing, the manner of using electronic media.

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Section 8.1(2)

Authority to:

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Section 8.1(3)

Authority to:

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 8.1(4)

Authority to:

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 8.1(5)

Authority to issue a notice of revocation, in writing, of authorization to file electronically.

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 8.1(7)

Authority to present printouts of forms, as evidence.

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Regions

Section 9(1)

Authority to issue a licence to transact business as a customs broker.

National Headquarters

Operations Branch

Regions

Section 9(2)

Authority to amend, suspend, renew, cancel or reinstate a licence to transact business as a customs broker.

National Headquarters

Operations Branch

Regions

Section 9(5)(e)

Authority to examine applicants for customs brokers licenses.

National Headquarters

Operations Branch

Regions

Section 10(1)

Authority to approve form that authorizes an agent to transact business for another person.

National Headquarters

Corporate Affairs Branch

Programs Branch

Section 11.1(1)

Authority to issue an authorization to any person to present himself or herself in an alternative manner.

National Headquarters

Programs Branch

Regions

Section 11.1(2)

Authority to amend, suspend, renew, cancel or reinstate an authorization issued to any person to present himself or herself in an alternative manner.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Advisor, Senior Appeals Officer, Senior Litigation Officer, Senior Program Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Programs Branch

Regions

Section 11.2(1)

Authority to designate an area as a customs controlled area.

National Headquarters

Programs Branch

Note While all Vice-Presidents and Associate Vice-Presidents are delegated, this indicates that the Vice-President and the Associate Vice-President, Programs Branch should be using the authority.

Section 11.2(2)

Authority to amend, cancel or reinstate a designation of a customs controlled area.

National Headquarters

Programs Branch

Note While all Vice-Presidents and Associate Vice-Presidents are delegated, this indicates that the Vice-President and the Associate Vice-President, Programs Branch should be using the authority.

Section 12(6)

Authority to require the report of goods with information in a form satisfactory to the Minister.

National Headquarters

Programs Branch

Section 12.1(4)

Authority to

National Headquarters

Operations Branch

Programs Branch

Section 12.1(5)

Authority to suspend, cancel or reinstate a carrier code.

National Headquarters

Operations Branch

Programs Branch

Section 12.1(6)

Authority to require a person to take any specified measure with respect to the information he or she provided under subsection 12.1(1).

National Headquarters

Operations Branch

Programs Branch

Regions

Section 22(1)

Authority to designate another place other than their place of business in Canada for keeping records.

National Headquarters

Programs Branch

Section 22(2)

Authority to provide an exemption from the requirement to keep records or from the requirement to keep records in Canada.

National Headquarters

Programs Branch

Regions

Section 24(1)(a)

Authority to issue a licence to operate a sufferance warehouse.

National Headquarters

Operations Branch

Regions

Section 24(1)(c)

Authority to issue a licence to operate a duty free shop.

National Headquarters

Operations Branch

Regions

Section 24(2)

Authority to amend, suspend, renew, cancel or reinstate a sufferance warehouse licence.

National Headquarters

Operations Branch

Regions

Section 24(2)

Authority to amend, suspend, renew, cancel or reinstate a duty free shop licence.

National Headquarters

Operations Branch

Regions

Section 32(2)

Authority to establish any form and information required for an interim accounting.

National Headquarters

Programs Branch

Section 37(1)

Authority to designate a place of safe-keeping for unclaimed goods not removed from a customs office, sufferance warehouse, or duty free shop.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 37(2)

Authority to designate a place of safe-keeping for unclaimed goods not removed from a bonded warehouse.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 37(3)

Authority to extend time for safe-keeping.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 40(1)

Authority to designate a place where records are to be kept by importers for purposes of the Customs Act.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 40(2)

Authority to determine whether a person has complied with subsection 40(1) in respect of the records.

National Headquarters

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 40(3)

Authority to designate a place where records are to be kept by persons specified in paragraphs 40(3)(a) to (e).

National Headquarters

Programs Branch

Section 40(4)

Authority to request records to be kept in Canada where a person has not complied with subsection 40(3) of the Customs Act.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 42(4)

Authority to make an ex parte application to a judge, requesting a warrant authorizing an officer to enter a dwelling-house.

National Headquarters

Programs Branch

Regions

Section 42.3(4)

Authority to postpone the effective date of a re-determination or further re-determination of origin up to 90 days, when satisfied that the importer has been detrimentally affected by a tariff classification or value applied by a NAFTA-exporting country, Chile, Costa Rica or Honduras, as the case may be.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 42.4(2)

Authority to deny or withdraw the preferential tariff treatment under certain Free Trade Agreements.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 43(1)

Authority to require any person to provide any record at a specified place and within a reasonable time.

National Headquarters

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 51(3)

Authority to determine price per unit of the goods for purposes of calculating deductive value.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 59(1)(b)

Authority to further re-determine within a prescribed time frame other than four years.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 59(3)(a)

Authority to determine where a determination, re-determination or further re-determination is made under subsection 58(1) that the security is satisfactory in respect of the duties and interest owing.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 60(1)

Authority to request and obtain security satisfactory to the Minister before a request for a re-determination or further re-determination can be made.

National Headquarters

Corporate Affairs Branch

Regions

Section 65(1)(a)

Authority to establish satisfactory security in respect of duties and interest owing when there is an appeal under section 67 of the Customs Act.

National Headquarters

Regions

Section 69(1)

Authority to establish satisfactory security when a refund is to be given pending an appeal.

National Headquarters

Corporate Affairs Branch

Regions

Section 73

Authority to grant an abatement of duties.

National Headquarters

Programs Branch

Regions

Section 74(1)(a)

Authority to grant a refund where goods have suffered damage, deterioration or destruction between shipment to Canada and release.

National Headquarters

Programs Branch

Regions

Section 74(1)(b)

Authority to grant a refund where the quantity of goods released is less than the quantity in respect of which duties were paid.

National Headquarters

Programs Branch

Regions

Section 74(1)(c)

Authority to grant a refund when the goods are of a quality inferior to that in respect of which the duties were paid.

National Headquarters

Programs Branch

Regions

Section 74(1)(c.1)

Authority to grant a refund where the goods were exported from a NAFTA country or from Chile, but no claim for NAFTA or CCFTA preferential tariff treatment was claimed at time they were accounted for under subsection 32(1), (3) or (5).

National Headquarters

Programs Branch

Regions

Section 74(1)(c.11)

Authority to grant a refund where the goods were imported from Israel or another CIFTA beneficiary but no claim for CIFTA tariff treatment was made at time they were accounted for under subsections 32(1), (3) or (5).

National Headquarters

Programs Branch

Regions

Section 74(1)(d)

Authority to grant a refund if the calculation of duties owing was based on a clerical, typographical or similar error, other than duties assessed under the Special Import Measures Act.

National Headquarters

Programs Branch

Regions

Section 74(1)(d)

Authority to grant a refund for duties assessed under the Special Import Measures Act if the calculation of duties owing was based on a clerical, typographical or similar error.

National Headquarters

Programs Branch

Section 74(1)(e)

Authority to grant a refund of duties, other than duties assessed under the Special Import Measures Act, which were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph 74(1)(c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under section 59 to 61.

National Headquarters

Programs Branch

Regions

Section 74(1)(e)

Authority to grant a refund of duties assessed under the Special Import Measures Act, where they were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph 74(1)(c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under section 59 to 61.

National Headquarters

Programs Branch

Section 74(1)(f)

Authority to grant a refund where the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under regulations made under that Act in respect of a tariff item in that List, before other use is made of the goods in Canada.

National Headquarters

Programs Branch

Regions

Section 74(1)(g)

Authority to grant a refund of the duties, other than those assessed under the Special Import Measures Act, which were overpaid or paid in error for reason that may be prescribed.

National Headquarters

Programs Branch

Regions

Section 74(1)(g)

Authority to grant a refund of the duties assessed under the Special Import Measures Act which were overpaid or paid in error for reason that may be prescribed.

National Headquarters

Programs Branch

Section 74(6)

Authority to refund duties paid for under subsection 32(1), (3) or (5) without an application by the person who paid them.

National Headquarters

Programs Branch

Regions

Section 76(1)

Authority to grant a refund of duties paid other than goods which were assessed under the Special Import Measures Act when goods are defective, inferior quality or not as ordered and are disposed in a manner acceptable to the Minister.

National Headquarters

Programs Branch

Regions

Section 76(1)

Authority to grant a refund of duties paid which were assessed under the Special Import Measures Act when goods are defective, inferior quality or not as ordered and are disposed in a manner acceptable to the Minister.

National Headquarters

Programs Branch

Section 79

Authority to grant a refund or abatement of duties, other than those assessed under the Special Import Measures Act, where it is difficult to determine the exact amount; a sum in lieu of the abatement or refund.

National Headquarters

Programs Branch

Regions

Section 79

Authority to grant a refund or abatement of duties assessed under the Special Import Measures Act, where it is difficult to determine the exact amount; a sum in lieu of the abatement or refund.

National Headquarters

Programs Branch

Section 95(4)

Authority to determine satisfactory information and form for the report of exported goods, in writing, in a prescribed form or in such form containing satisfactory information.

National Headquarters

Programs Branch

Operations Branch

Section 97.2(1)

Authority to designate the place where records shall be kept.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 97.22(3)

Authority to receive satisfactory security where there is an appeal under section 135.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 97.27

Authority to apply the amount of any drawback, refund or relief.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 97.34(4)

Authority to delay appeal pending Canadian International Trade Tribunal/court judgment and to notify in writing that a decision or judgment has been made.

National Headquarters

Corporate Affairs Branch

Regions

Section 99(4)

Authority to direct the manner in which samples taken pursuant to subsection 99(1) are disposed.

National Headquarters

Corporate Affairs Branch

Programs Branch

Regions

Section 105

Authority to exercise in Canada, on behalf of another country, any powers of inspection, examination, search or detention specified in an agreement with the government of that other country.

National Headquarters

Section 107(6)

Authority to provide, allow to be provided or provide access to customs information to any person if the conditions stipulated in paragraphs 107(6)(a) or (b) of the Customs Act have been met.

National Headquarters

Section 107(7)

Authority to notify, in writing, the Privacy Commissioner of any provision of personal information under subsection 107(6) of the Customs Act, before its provision if reasonably practicable or, in any other case, without delay after the provision.

National Headquarters

Section 107(12)

Authority to appeal, by notice served on all interested parties, an order direction that is made in the course of or in connection with any legal proceeding that requires an official to give or produce evidence relating to customs information.

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Human Resources Branch

Information, Science and Technology Branch

Internal Audit and Program Evaluation Directorate

Programs Branch

Operations Branch

Regions

Note Additional authorized headquarters and regional positions have also been identified in the Policy on the Disclosure of Customs Information for the other legislative authorities found in section 107 of the Customs Act.

Section 107.1(1)

Authority to request pre-arrival information on persons arriving in Canada.

National Headquarters

Programs Branch

Regions

Section 109(1)

Authority to make an inquiry into any matter.

National Headquarters

Programs Branch

Operations Branch

Note While all Vice-Presidents and Associate Vice-Presidents are delegated, this schedule indicates that the Vice-President, Programs Branch and the Vice-President, Operations Branch, should be using the authority.

Section 109.1(1)

Authority to direct the amount of the penalty (not to exceed $25,000) to be assessed when a person fails to comply with any provision of an Act or a regulation designated by the Governor in Council in the Designated Provisions Customs Regulations.

National Headquarters

Section 109.1(2)

Authority to direct the amount of the penalty (not to exceed $25,000) to be assessed when a person fails to comply with any term or condition of a licence issued under the Customs Act or the Customs Tariff or any obligation undertaken under section 4.1 of the Customs Act.

National Headquarters

Section 109.2(2)

Authority to establish penalties (being less than the formula set out in this section) for removing tobacco products or designated goods from a customs office, bonded warehouse, sufferance warehouse or duty free shop or for selling/using tobacco or designated goods in contravention of this Act, the Customs Tariff or regulations made under either one of those Acts.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 115(1)

Authority to:

National Headquarters

Comptrollership Branch

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 117(1)(a)(ii)

Authority to direct lesser amounts of penalty as described in subparagraph 117(a)(i), for the return of seized goods.

National Headquarters

Programs Branch

Section 117(1)(b)

Authority to authorize security in an amount satisfactory for the return of goods seized.

Regions

Section 118(a)(i)

Authority to determine the value of a seized conveyance for purposes of returning it on receipt of money equal to the value of that conveyance.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 118(a)(ii)

Authority to determine an amount less than the value of a seized conveyance for purposes of returning it.

National Headquarters

Programs Branch

Operations Branch

Section 118(b)

Authority to establish security satisfactory for the return of a seized conveyance.

National Headquarters

Programs Branch

Regions

Section 119(1)(a)(ii)

Authority to direct an amount of penalty less than under paragraph 119(1)(a) for the return of animals or perishable goods seized.

National Headquarters

Programs Branch

Operations Branch

Section 119(1)(b)

Authority to authorize satisfactory security for the return of animals or perishable goods seized.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 119.1(1)

Authority to authorize an officer to sell, destroy or to otherwise deal with goods seized.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Programs Branch

Operations Branch

Regions

Section 119.1(2)

Authority to hold proceeds from the sale of seized goods.

Regions

Section 120

Authority to determine or substitute the value of goods seized, where value for duty cannot otherwise be ascertained.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 124(1)(b)

Authority to direct a lesser amount of money to be paid in respect of an ascertained forfeiture.

National Headquarters

Programs Branch

Operations Branch

Section 124(3)

Authority to determine the amount to be paid in respect of a conveyance that has been used to transport goods subject to an ascertained forfeiture.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 124(4)

Authority to determine a substitute value for duty where the value for duty cannot otherwise be established for the purposes of an ascertained forfeiture.

National Headquarters

Programs Branch

Operations Branch

Regions

Section 124(4.3)

Authority to determine the value of goods where their value cannot be determined under subsection 124(4.2) of the Customs Act.

National Headquarters

Programs Branch

Regions

Section 129(1)

Authority to determine satisfactory means of notification.

National Headquarters

Corporate Affairs Branch

Section 129.1

Authority to grant an extension of time for making a request and give notice of decision.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 129.1(1)

Authority to grant an extension of the time limit for requesting a Minister's decision under subsection 129(1) of the Customs Act.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 129.1(4)

Authority to notify the applicant in writing of a decision made under subsection 129.1(1) of the Customs Act.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 129.2(2)

Authority to receive copy of application and any notice made under section 129.1.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 130(1)

Authority to serve a written notice on the person who requested under section 129 a decision of the Minister made under section 131 of the Customs Act.

National Headquarters

Corporate Affairs Branch

Section 131

Authority to:

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 131

Authority to:

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 132

Authority to decide that there is no contravention of the Act or regulations and to cancel the assessment and return amounts paid.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 132(1)(b)

Authority to decide that there is no contravention of the Act or regulations for matters specified in paragraph 132(1)(b).

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 133(1)

Authority to:

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 133(1.1)

Authority to:

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 133(2)(b)

Authority to direct lesser amounts of penalty described in paragraph 133(2)(a) for the return of seized goods.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 133(3)(a)

Authority to determine value of a seized conveyance for purposes of the return of the conveyance.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 133(3)(b)

Authority to direct a lesser amount than the value of a seized conveyance for purposes of the return of the conveyance.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 133(6)

Authority to substitute the value of the goods at the time of seizure or of service of the notice under section 124 when the value of duty cannot be ascertained.

National Headquarters

Operations Branch

Regions

Section 138(4)

Authority to request evidence in respect of a third party claim made under subsection 138(1) of the Customs Act.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 138(6)

Authority to accept a late application made within one year after the expiration of the ninety days if a person has not claimed a third party interest within the ninety days referred to in subsection 138(1) of the Customs Act.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 139

Authority to

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Section 139.1(4)

Authority to designate officer for the purposes of receiving notice.

National Headquarters

Corporate Affairs Branch

Section 142(1)(a)

Authority to export abandoned or forfeited goods when deemed appropriate.

National Headquarters

Corporate Affairs Branch

Operations Branch

Regions

Section 142(1)(b)

Authority to direct the disposal of prohibited goods, and unsuitable or insufficient value items.

National Headquarters

Corporate Affairs Branch

Programs Branch

Operations Branch

Regions

Section 142.1(1)

Authority to sell, destroy or otherwise deal with abandoned or forfeited spirits or tobacco.

National Headquarters

Programs Branch

Regions

Section 147.1(6)(a)

Authority to be satisfied by Canada Post Corporation that mail that has not been delivered is no longer in Canada or has been destroyed.

National Headquarters

Programs Branch

Regions

Section 149

Authority to question the date on which notice is given, when it has been given by mail.

National Headquarters

Corporate Affairs Branch

Note The designation of Senior Program Officer, Senior Appeals Officer, and Appeals Officer is subject to guidelines established by the Director General, Recourse Directorate.

Regions

Section 166(2)

Authority to determine if bonds are in a satisfactory form.

National Headquarters

Comptrollership Branch

Programs Branch

Regions

Related links

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

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