Section 21 of the Customs Act deals with goods that are being transported into Canada, and with warehouses that store goods that are being imported into Canada. The language is almost the same as proposed sections 97.01 and 97.02, but that language was specifically related to import. This new sections, after section 97, deal explicitly with goods, which are subject to those exact same powers, that are being exported from Canada, so it is a mirror provision of section 21 and is meant to close a gap in power that we do not presently have under the Customs Act.
