Bill C-19 and What Canadian Importers Need to Know
blog | Jun 29, 2022
Bill C-19 Received Royal Assent on June 23rd, 2022
Affected importers should carefully note the information below and consider any import adjustments as needed.
Significant changes to the Customs Act are outlined in Division 20 of Bill C-19. Some of the most noteworthy sections impacted include:
3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place.
Electronic Administration and Enforcement
8.1 (1) This Act may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Act may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister.
8.1 (2) Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Act may do so using the electronic means that are made available or specified by the Minister.
Provision of Information
8.2 For the purposes of sections 8.3 to 8.6, providing information includes providing a signature and serving, filing, or otherwise providing a record or document.
Conditions for Electronic Version
8.3 A requirement under this Act to provide information or security — in any form or manner or by any means — is satisfied by providing the electronic version of the information or security if
(a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and
(b) any prescribed requirements with respect to electronic communications or electronic means have been met.
Deemed Timing of Receipt
8.4 Any information or security provided by electronic means, including an electronic system, in accordance with section 8.1 or 8.3, is deemed to be received
(a) if the regulations provide for a day, on that day;
(b) if the regulations provide for a day and time, on that day and at that time; or
(c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information or security is sent.
For Greater Certainty
8.5 For greater certainty, by virtue of section 12 of the Customs Tariff, sections 8.1 to 8.4 apply, with any modifications that the circumstances require, to the administration and enforcement of that Act and regulations made under it.
8.6 (1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Act or the Customs Tariff, including regulations respecting
(a) the provision of information or security for any purpose under this Act or the Customs Tariff in electronic or other form;
(b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and
(c) the manner in which and the extent to which any provision of this Act, the Customs Tariff or their regulations applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it.
8.6 (2) Regulations made for the purpose of section 8.3 may establish classes and distinguish among those classes.
17 (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.
Definition of Importer of Record
17 (4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).
Bonds and Security
166 (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister.
The Governor in Council will determine when these changes will come into force. The full text of Bill C-19 is available at https://www.parl.ca/Content/Bills/441/Government/C-19/C-19_3/C-19_3.PDF.
For additional information and assistance, please contact our Canadian Customs Advisory Services team or your local Delmar Representative.