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Storage of Goods Regulations (SOR/86-991)

Regulations are current to 2024-11-26 and last amended on 2024-10-21. Previous Versions

Storage of Goods Regulations

SOR/86-991

CUSTOMS ACT

Registration 1986-09-18

Storage of Goods Regulations

P.C. 1986-2177 1986-09-18

Whereas, pursuant to subsection 164(3) of the Customs Act, a copy of proposed Regulations, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 22, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of national Revenue;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 19(1)(e), subsections 37(1), 38(1), 39(1) and 102(2) and paragraph 164(1)(i) of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting the storage of goods.

 [Repealed, SOR/2024-41, s. 5]

Interpretation

 In these Regulations,

Act

Act means the Customs Act; (Loi)

business day

business day means any day on which the customs office is open and accepts delivery or removal of commercial goods; (jour ouvrable)

commercial goods

commercial goods means goods for sale for any commercial, industrial, occupational, institutional or other similar use that are imported into Canada or exported from Canada; (marchandises commerciales)

firearm

firearm has the same meaning as in section 2 of the Criminal Code; (arme à feu)

place of safe-keeping

place of safe-keeping means a place designated by the Minister under section 37 of the Act for the safe-keeping of goods; (lieu du dépôt)

prohibited ammunition

prohibited ammunition has the same meaning as in subsection 84(1) of the Criminal Code; (munitions prohibées)

prohibited device

prohibited device has the same meaning as in subsection 84(1) of the Criminal Code; (dispositif prohibé)

prohibited weapon

prohibited weapon has the same meaning as in subsection 84(1) of the Criminal Code; (arme prohibée)

restricted weapon

restricted weapon has the same meaning as in subsection 84(1) of the Criminal Code; (arme à autorisation restreinte)

strike

strike has the same meaning as in the Public Service Staff Relations Act. (grève)

 [Repealed, SOR/2005-215, s. 2]

Time Limit for Removal of Goods Left at a Customs Office

  •  (1) Subject to subsections (2) to (5), if goods in a customs office have not been removed from the customs office within 40 days after the day on which the goods were reported under section 12 of the Act, the goods may, at the end of that limitation period, be deposited in a place of safe-keeping as provided for in subsection 37(1) of the Act.

  • (2) Where perishable goods in a customs office have not been removed therefrom within four days after the day on which they are reported under section 12 of the Act, the goods may be deposited in a place of safe-keeping as provided in subsection 37(1) of the Act.

  • (3) If goods in a customs office are nuclear substances as defined in section 2 of the Nuclear Safety and Control Act or prescribed equipment as defined in section 1 of the General Nuclear Safety and Control Regulations and have not been removed from the customs office within 14 days after the day on which the goods are reported under section 12 of the Act, the goods may be deposited in a place of safe-keeping as provided in subsection 37(1) of the Act.

  • (4) For the purposes of subsection 39.1(1) of the Act, firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco products and vaping products are goods of a prescribed class that are forfeit if they are not removed from a customs office within 14 days after the day on which they were reported under section 12 of the Act.

  • (5) For the purposes of subsection 39.1(1) of the Act, spirits are goods of a prescribed class that are forfeit if they are not removed from a customs office within 21 days after the day on which they were reported under section 12 of the Act.

Storage Charges for Commercial Goods Left at a Customs Office

  •  (1) Subject to subsection (2), commercial goods left at a customs office in accordance with paragraph 19(1)(e) of the Act are subject to the storage charges set out in the schedule, beginning on the fourth business day after the day on which the commercial goods were left at the customs office.

  • (2) No storage charges are payable pursuant to subsection (1) on

    • (a) commercial goods that are imported by mail; or

    • (b) commercial goods that cannot be removed from the customs office by the owner or importer thereof by reason of

      • (i) a strike,

      • (ii) a court proceeding,

      • (iii) an unauthorized act of an officer or the omission by an officer to perform a duty imposed on him by the Act,

      • (iv) a mistake of a third party, or

      • (v) a natural disaster.

  • SOR/88-483, s. 2
  • SOR/92-404, s. 1(E)

Time Limit for Removal of Goods from a Place of Safe-keeping

  •  (1) For the purposes of subsection 39(1) of the Act and subject to subsections (2) and (3), goods that have not been removed from a place of safe-keeping within 30 days after they were deposited therein are, at the termination of that period of time, forfeit.

  • (2) For the purposes of subsection 39(1) of the Act, perishable goods that have not been removed from a place of safe-keeping within 24 hours after they were deposited therein are, at the termination of that period of time, forfeit.

  • (3) For the purposes of subsection 39(1) of the Act, goods that are nuclear substances as defined in section 2 of the Nuclear Safety and Control Act or prescribed equipment as defined in section 1 of the General Nuclear Safety and Control Regulations and that have not been removed from a place of safe-keeping within 24 hours after they were deposited there are, at the termination of that period of time, forfeit.

Storage Charges for Goods Deposited in a Place of Safe-keeping

  •  (1) Subject to subsection (2), the storage charges set out in the schedule shall be paid for goods deposited in a place of safe-keeping operated by Her Majesty in right of Canada.

  • (2) No storage charges are payable on goods deposited in a place of safe-keeping operated by Her Majesty in right of Canada if

    • (a) the goods are delivered to the place of safe-keeping in error and are removed therefrom by the owner or importer thereof forthwith after notification of the error; or

    • (b) the goods cannot be removed from the place of safe-keeping by the owner or importer thereof by reason of

      • (i) a strike,

      • (ii) a court proceeding,

      • (iii) an unauthorized act of an officer or the omission by an officer to perform a duty imposed on him by the Act,

      • (iv) a mistake of a third party, or

      • (v) a natural disaster.

  • SOR/88-483, s. 3(F)
  • SOR/2005-215, s. 4(E)

SCHEDULE(Sections 4 and 6)

ItemColumn IColumn II
Description of GoodsStorage Charges
1Any automobile, truck or other vehicle and any self-propelled machinery$10 per day or part thereof
2Any shipment of goods other than goods described in item 1$0.45 per 50 kg or part thereof per day or part thereof, with a minimum charge of $5 per day

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