Follow-up Audit of the Control and Disposal of Goods Seized under the Customs Act

September 2, 2014

The Canada Border Services Agency processes goods for import, collects duties and taxes and enforces Canadian laws and regulations. Goods not in compliance with laws, acts or regulations may be seized or detained.

Seizures are executed for serious infractions and/or on undeclared goods under section 110 of the Customs Act. Detained goods are kept under section 101 of the Customs Act for less serious infractions or for declared goods.

The follow-up audit and is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2014/facdg-svcam-eng.html


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Information Source: 
Canada Border Services Agency (CBSA)
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