Acts, Regulations and Other Regulatory Information

The Canada Border Services Agency Act establishes the Canada Border Services Agency (CBSA), which was created by Order in Council on December 12, 2003. The Act sets out the responsibilities, mandate, powers, duties and functions of the Minister responsible for the Agency and its President.

Under this Act, the CBSA is responsible for providing integrated border services that support national security priorities and facilitate the free flow of persons and goods, including animals and plants, which meet all requirements under the program legislation.

One of the key pieces of legislation governing the CBSA mandate is the Customs Act.

The Customs Act was first enacted in 1867 to do the following:

• ensure the collection of duties;
• control the movement of people and goods into and out of Canada; and
• protect Canadian industry from real or potential injury caused by the actual or contemplated import of dumped or subsidized goods and by other forms of unfair competition.

The Act is not a taxing statute. It provides legislative authority to administer and enforce the collection of duties and taxes that are imposed under separate taxing legislation, such as the Customs Tariff, the Excise Tax Act, the Excise Act and the Special Import Measures Act.

The Customs Act was revised in 1986 to maintain the original Act's three purposes and to allow for greater flexibility in new transportation, communication, trade and business practices. Since 1986, the Act has been amended several times in response to free trade and other related international agreements.

In June 2009, amendments were made to support the Government of Canada's strategy to strengthen security and facilitate trade. With these changes to the Customs Act, the CBSA will be able to strengthen the systems used for obtaining advance data on goods and people arriving in Canada and better manage risk at air and sea ports.

The CBSA administers more than 100 acts, regulations and international agreements on behalf of other federal departments and agencies, the provinces and the territories.

Among them are:

• Access to Information Act [R.S.C. 1985, c. A-1]
• Aeronautics Act [R.S.C. 1985, c. A-2]
• Agriculture and Agri-Food Administrative Monetary Penalties Act [S.C. 1995, c. 40]
• Appropriation Acts [R.S.C. 1985, c. Z-01 ]
• Bankruptcy and Insolvency Act [R.S.C. 1985, c. B-3]
• Canada Agricultural Products Act [R.S.C. 1985, c. 20 (4th Supp.)]
• Canada Grain Act [R.S.C. 1985, c. G-10]
• Canada Post Corporation Act [R.S.C. 1985, c. C-10]
• Canada Shipping Act, 2001 [S.C. 2001, c. 26]
• Canada Transportation Act [S.C. 1996, c. 10]
• Canada-Chile Free Trade Agreement Implementation Act [S.C. 1997, c. 14]
• Canada-Costa Rica Free Trade Agreement Implementation Act [S.C. 2001, c. 28]
• Canada-Israel Free Trade Agreement Implementation Act [S.C. 1996, c. 33]
• Canada-United States Free Trade Agreement Implementation Act [S.C. 1988, c. 65]
• Canadian Environmental Protection Act, 1999 [S.C. 1999, c. 33]
• Canadian Wheat Board Act [R.S.C. 1985, c. C-24]
• Coasting Trade Act [S.C. 1992, c. 31]
• Consumer Packaging and Labelling Act [R.S.C. 1985, c. C-38]
• Criminal Code [R.S.C. 1985, c. C-46]
• Cultural Property Export and Import Act [R.S.C. 1985, c. C-51]
• Customs and Excise Offshore Application Act [R.S.C. 1985, c. C-53]
• Customs Tariff [S.C. 1997, c. 36]
• Department of Agriculture and Agri-Food Act [R.S.C. 1985, c. A-9]
• Department of Citizenship and Immigration Act [S.C. 1994, c. 31]
• Department of Industry Act [S.C. 1995, c. 1]
• Energy Efficiency Act [S.C. 1992, c. 36]
• Excise Act [R.S.C. 1985, c. E-14]
• Excise Act, 2001 [S.C. 2002, c. 22]
• Excise Tax Act [R.S.C. 1985, c. E-15]
• Explosives Act [R.S.C. 1985, c. E-17]
• Export Act [R.S.C. 1985, c. E-18]
• Export and Import Permits Act [R.S.C. 1985, c. E-19]
• Feeds Act [R.S.C. 1985, c. F-9]
• Fertilizers Act [R.S.C. 1985, c. F-10]
• Financial Administration Act [R.S.C. 1985, c. F-11]
• Firearms Act [S.C. 1995, c. 39]
• Fish Inspection Act [R.S.C. 1985, c. F-12]
• Fisheries Act [R.S.C. 1985, c. F-14]
• Food and Drugs Act [R.S.C. 1985, c. F-27]
• Harbour Commissions Act [R.S.C. 1985, c. H-1]
• Hazardous Products Act [R.S.C. 1985, c. H-3]
• Health of Animals Act [S.C. 1990, c. 21]
• Immigration and Refugee Protection Act [S.C. 2001, c. 27]
• Importation of Intoxicating Liquors Act [R.S.C. 1985, c. I-3]
• Industrial and Regional Development Act [R.S.C. 1985, c. I-8]
• International Boundary Commission Act [R.S.C. 1985, c. I-16 ]
• Meat Inspection Act [R.S.C. 1985, c. 25 (1st Supp.)]
• Motor Vehicle Safety Act [S.C. 1993, c. 16]
• National Defence Act [R.S.C. 1985, c. N-5]
• National Energy Board Act [R.S.C. 1985, c. N-7]
• Navigable Waters Protection Act [R.S.C. 1985, c. N-22]
• Nuclear Safety and Control Act [S.C. 1997, c. 9]
• Pest Control Products Act [S.C. 2002, c. 28]
• Pilotage Act [R.S.C. 1985, c. P-14]
• Plant Breeders' Rights Act [S.C. 1990, c. 20]
• Plant Protection Act [S.C. 1990, c. 22]
• Precious Metals Marking Act [R.S.C. 1985, c. P-19]
• Preclearance Act [S.C. 1999, c. 20]
• Privacy Act [R.S.C. 1985, c. P-21]
• Privileges and Immunities (North Atlantic Treaty Organisation) Act [R.S.C. 1985, c. P-24]
• Proceeds of Crime (Money Laundering) and Terrorist Financing Act [S.C. 2000, c. 17]
• Radiation Emitting Devices Act [R.S.C. 1985, c. R-1]
• Radiocommunication Act [R.S.C. 1985, c. R-2]
• Seeds Act [R.S.C. 1985, c. S-8]
• Special Economic Measures Act [S.C. 1992, c. 17]
• Special Import Measures Act [R.S.C. 1985, c. S-15]
• Statistics Act [R.S.C. 1985, c. S-19]
• Textile Labelling Act [R.S.C. 1985, c. T-10]
• Trade-marks Act [R.S.C. 1985, c. T-13]
• Transportation of Dangerous Goods Act, 1992 [S.C. 1992, c. 34]
• Visiting Forces Act [R.S.C. 1985, c. V-2]
• Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act [S.C. 1992, c. 52]

• Abatement of Duties Payable Regulations (SOR/86-946)
• Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)
• Agents' Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-944)
• Canadian Manufactured Goods Exported Drawback Regulations (SOR/78-373)
• CCFTA Rules of Origin Regulations (SOR/97-340)
• CCRFTA Verification of Origin Regulations (SOR/2004-129)
• Certification of Origin of Goods Exported to a Free Trade Partner Regulations (SOR/97-332)
• CIFTA Verification of Origin Regulations (SOR/97-75)
• Customs Brokers Licensing Regulations (SOR/86-1067)
• Customs Sufferance Warehouses Regulations (SOR/86-1065)
• Delegation of Powers (Customs) Order (SOR/86-766)
• Delegation of Powers (Customs) Regulations (SOR/86-359)
• Designated Provisions (Customs) Regulations (SOR/2002-336)
• Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations (SOR/86-951)
• Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations (SOR/98-44)
• Direct Shipment of Goods Regulations (SOR/86-876)
• Diversion of Imported Goods Exemption Regulations (SOR/98-50)
• Duty Free Shop Regulations (SOR/86-1072)
• Exporters' and Producers' Records Regulations (SOR/97-71)
• Fees for Records Regulations (SOR/86-1028)
• Fees in Respect of Mail Regulations (SOR/92-414)
• Free Trade Agreement Advance Rulings Regulations (SOR/97-72)
• Goods Imported and Exported Drawback Regulations (C.R.C., c. 489)
• Imported Goods Records Regulations (SOR/86-1011)
• Interest Rate for Customs Purposes Regulations (SOR/86-1121)
• NAFTA and CCFTA Verification of Origin Regulations (SOR/97-333)
• NAFTA Marking Determination, Re-determination and Further Re-determination Regulations (SOR/98-49)
• NAFTA Prescribed Class of Goods Regulations (SOR/93-608)
• NAFTA Rules of Origin Regulations (SOR/94-14)
• New Motor Vehicles Exported Drawback Regulations (SOR/82-710)
• Officers Authorized to Exercise Powers or Perform Duties of the Minister of National Revenue Regulations (SOR/86-1066)
• Passenger Information (Customs) Regulations (SOR/2003-219)
• Persons Authorized to Account for Casual Goods Regulations (SOR/95-418)
• Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations (SOR/98-46)
• Presentation of Persons (2003) Regulations (SOR/2003-323)
• Proof of Origin of Imported Goods Regulations (SOR/98-52)
• Refund of Duties Regulations (SOR/98-48)
• Reporting of Exported Goods Regulations (SOR/2005-23)
• Reporting of Imported Goods Regulations (SOR/86-873)
• Returning Persons Exemption Regulations (SOR/98-61)
• Sale of Goods Regulations (SOR/86-1010)
• Special Services (Customs) Regulations (SOR/86-1012)
• Special Services Regulations (C.R.C., c. 478)
• Storage of Goods Regulations (SOR/86-991)
• Submission of Samples of Fabrics for Importation Regulations (SOR/86-872)
• Tariff Classification Advance Rulings Regulations (SOR/2005-256)
• Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations (SOR/98-47)
• Transportation of Goods Regulations (SOR/86-1064)
• Valuation for Duty Regulations (SOR/86-792)
• Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations (SOR/98-45)

• Alaska Marine Lines, Inc. Remission Order (SOR/98-338)
• Canadian Forces Materiel Remission Order (SOR/94-617)
• Certain Televisions Remission Order (SOR/2014-88)
• CCFTA Rules of Origin Regulations (SOR/97-340)
• Customs Bonded Warehouses Regulations (SOR/96-46)
• Customs Diplomatic Privileges Regulations (C.R.C., c. 522)
• Customs Drawback Shirting Fabrics Regulations (C.R.C., c. 487)
• Duties Relief Regulations (SOR/96-44)
• Exported Motor Vehicles Drawback Regulations (SOR/96-34)
• Goods Imported and Exported Refund and Drawback Regulations (SOR/96-42)
• Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions (Tariff Item No. 9810.00.00) Regulations (SOR/98-57)
• Interest Rate for Customs Purposes Regulations (SOR/86-1121)
• Marking of Imported Goods Regulations (SOR/94-10)
• NAFTA Rules of Origin Regulations (SOR/94-14)
• Non-residents' Temporary Importation of Baggage and Conveyances Regulations (SOR/87-720)
• Refund of Duties on Obsolete or Surplus Goods Regulations (SOR/98-56)
• Renewable Fuel Used as Ships’ Stores Remission Order (SOR/2010-88)
• Returning Persons Exemption Regulations (SOR/98-61)
• Ships' Stores Regulations (SOR/96-40)
• Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR/89-427)
• Temporary Importation (Tariff Item No. 9993.00.00) Regulations (SOR/98-58)
• Temporary Importation of Conveyances by Residents of Canada Regulations (SOR/82-840)
• Temporary Storage Period Regulations (SOR/88-79)
• Textile and Apparel Remission Order, 2014 (SOR/2014-278)
• Time Limit for the Application of Subsection 118(1) of the Customs Tariff Regulations (SOR/98-59)
• Used Mattress Materials Regulations (C.R.C., c. 549)

• Immigration and Refugee Protection Regulations (SOR/2002-227)
  • The CBSA shares responsibility for the administration and enforcement of the Immigration and Refugee Protection Regulations made under the Immigration and Refugee Protection Act with Immigration, Refugees and Citizenship Canada.
• Protection of Passenger Information Regulations (SOR/2005-346)

The following instruments delegate certain powers, duties and functions conferred on the Minister and/or the President of the CBSA under the Canada Border Services Agency Act or the program legislation.

• Canada Border Services Agency Act
  • Authorization [effective April 1, 2010] 
• Customs Act
  • Ministerial delegations [effective January 9, 2017]
  • Amendments to the Ministerial delegations [effective April 1, 2019]
  • Amendments to the Ministerial delegations [effective October 23, 2023]
  • Amendments to the Ministerial delegations [effective January 26, 2024]
  • Amendments to the Ministerial delegations [effective July 29, 2024]
  • Amendments to the Ministerial delegations [effective October 4, 2024]
  • Presidential authorities [effective November 14, 2017]
  • Amendment to the Presidential authorities [effective July 1, 2020]
  • Amendment to the Presidential authorities [effective January 4, 2021]
  • Amendment to the Presidential authorities [effective April 27, 2021]
  • Amendment to the Presidential authorities [effective February 24, 2023]
  • Amendment to the Presidential authorities [effective January 26, 2024]
• Immigration and Refugee Protection Act
  • Delegation and designation [effective May 8, 2023]
  • Amendment to the IRPA Designations and Delegations [effective September 8, 2023]
  • Amendment to the IRPA Designations and Delegations [effective November 17, 2023]
  • Amendment to the IRPA Designations and Delegations [effective March 5, 2024]
  • Amendment to the IRPA Designations and Delegations [effective March 15, 2024]
  • Immigration, Refugees and Citizenship Canada - Immigration and Refugee Protection Act Delegation and designation
• Customs Tariff
  • Delegation [effective November 28, 2017]
  • Amendment to the Customs tariff Delegation [effective February 9, 2024]
• Proceeds of Crime (Money Laundering) and Terrorist Financing Act
  • Delegation from the Minister of Public Safety and Emergency Preparedness [effective December 5, 2011]
  • Delegation from the President, Canada Border Services Agency [effective September 6, 2011]
• Special Import Measures Act
  • Delegation from the Minister of Public Safety and Emergency Preparedness [effective March 28, 2006]
  • Delegation from the President, Canada Border Services Agency [effective October 5, 2023]
• Agriculture and Agri-food Administrative Monetary Penalties Act
  • Delegation [effective April 1, 2010]
• Trade-marks Act
  • Delegation [effective November 28, 2017]
• Copyright Act
  • Delegation [effective November 28, 2017]
• Coasting Trade Act
  • Authorization [effective June 28, 2019]
• Minimizing the Risk of Exposure to COVID-19 in Canada Order (Prohibition of Entry into Canada from the United States)
  • Delegation [effective April 21, 2020]
• Various statutory instruments
  • Delegation [effective November 1, 1999]

The following instruments have been signed to designate officers to perform certain functions:

• Designation of inspectors under various agricultural commodities acts
  • Designation [effective March 21, 2013]
  • Authority for designation: Section 9(2)(b) of the Canada Border Services Agency Act
• Designation of peace officers under the Immigration and Refugee Protection Act (IRPA)
  • Designation [effective August 18, 2022]
  • Authority for designation: Subsection 138(1) of IRPA
  • Note: All other designations of officers under IRPA are in the delegation instrument.