Customs Act (Canada)
E821681
The Customs Act (Canada) is federal legislation that governs the importation and exportation of goods, customs duties, and border enforcement procedures administered by the Canada Border Services Agency.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Customs Act (Canada) canonical | 3 |
| Customs Act | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T9806542 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Customs Act (Canada) Context triple: [Canada Border Services Agency port of entry at Emerson, enforces, Customs Act (Canada)]
-
A.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
B.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
C.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
D.
United States customs statutes
United States customs statutes are federal laws that regulate the assessment, collection, and enforcement of duties and tariffs on imported and exported goods.
-
E.
Canada Shipping Act
The Canada Shipping Act is the primary federal legislation governing marine safety, vessel regulation, and environmental protection in Canadian waters.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Customs Act (Canada) Target entity description: The Customs Act (Canada) is federal legislation that governs the importation and exportation of goods, customs duties, and border enforcement procedures administered by the Canada Border Services Agency.
-
A.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
B.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
C.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
D.
United States customs statutes
United States customs statutes are federal laws that regulate the assessment, collection, and enforcement of duties and tariffs on imported and exported goods.
-
E.
Canada Shipping Act
The Canada Shipping Act is the primary federal legislation governing marine safety, vessel regulation, and environmental protection in Canadian waters.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Canadian federal statute
ⓘ
customs law ⓘ |
| administeredBy | Canada Border Services Agency ⓘ |
| appliesTo |
all persons exporting goods from Canada
ⓘ
all persons importing goods into Canada ⓘ goods in transit through Canada ⓘ |
| contains |
offences and penalties related to customs
ⓘ
provisions on advance rulings ⓘ provisions on customs self-assessment ⓘ provisions on verification of origin ⓘ |
| country | Canada ⓘ |
| enforcedBy | Canada Border Services Agency ⓘ |
| governs |
assessment of customs duties
ⓘ
border inspection of goods ⓘ collection of customs duties ⓘ customs enforcement procedures ⓘ detention of goods by customs ⓘ entry and exit of conveyances ⓘ examination of goods and conveyances ⓘ exportation of goods from Canada ⓘ forfeiture of goods ⓘ importation of goods into Canada ⓘ obligations of carriers ⓘ obligations of customs brokers ⓘ obligations of exporters ⓘ obligations of importers ⓘ obligations of warehouse operators ⓘ release of goods by customs ⓘ reporting requirements for exported goods ⓘ reporting requirements for imported goods ⓘ search powers of customs officers ⓘ seizure of goods by customs ⓘ |
| jurisdiction | Parliament of Canada ⓘ |
| language |
English
ⓘ
French ⓘ |
| providesFor |
administrative monetary penalties
ⓘ
appeals of customs decisions ⓘ information sharing for customs purposes ⓘ judicial review of customs decisions ⓘ record-keeping requirements for customs ⓘ regulation-making powers for customs administration ⓘ |
| purpose |
to ensure the collection of lawful customs duties and taxes
ⓘ
to protect the security and safety of Canada at the border ⓘ to regulate the movement of goods across the Canadian border ⓘ |
| relatedTo |
Customs Tariff (Canada)
ⓘ
Excise Tax Act (Canada) ⓘ Immigration and Refugee Protection Act (Canada) ⓘ
linked to:
Immigration and Refugee Protection Act
|
| shortTitle |
Customs Act
ⓘ
linked to:
Customs Act (Canada)
|
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Customs Act (Canada) Description of subject: The Customs Act (Canada) is federal legislation that governs the importation and exportation of goods, customs duties, and border enforcement procedures administered by the Canada Border Services Agency.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Customs Act (Canada)