Canada

What happens if I fail to declare goods at the Canadian border?

Seizure possibl
Consequence
Monetary penalt
Penalty type
R.S.C., 1985, c
Governing law
s. 99.2
Relevant section
The Short Answer

If you fail to declare goods at the Canadian border, the Canada Border Services Agency (CBSA) may seize the goods and impose monetary penalties under the Customs Act.

What the Law Says

The Customs Act sets out legal obligations for declaring goods when entering Canada. Failure to comply triggers enforcement measures including seizure and penalties.

Under Canadian law, all persons entering Canada must report all goods they are bringing into the country — including gifts, purchases, and items acquired abroad — to the Canada Border Services Agency (CBSA). This includes goods that may be subject to duties, taxes, or restrictions (e.g., food, plants, weapons, or controlled substances).

Section 99.2 of the Customs Act specifically addresses the consequences of failing to report imported goods. It authorizes CBSA to seize undeclared goods and impose financial penalties. The law does not require proof of intent to evade duty — mere failure to report is sufficient to trigger enforcement.

Statutory Text

Failure to report imported goods may result in seizure of the goods and monetary penalties.

Customs Act, s. 99.2 — Penalty for non-declaration

What to Do

1

Declare all goods honestly and completely when crossing the border — even if you’re unsure whether they’re allowed or taxable.

2

Keep receipts and documentation for high-value or restricted items.

3

If you realize you failed to declare something after entry, contact CBSA immediately to self-report — this may reduce penalties.

4

Consult a customs broker or lawyer if facing seizure or a penalty notice.

Sources

Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.