Contents
Whereas the proposed Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2) of the Customs Act, not required to be published under subsection 164(3) of that Act;noteTherefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 59, subsections 61(2) and 65(1) and paragraph 164(1)(i) of the Customs Act, hereby makes the annexed Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations.notenotenotenote
Interpretation
Time Period
2#
The time period within which an officer may further re-determine the origin, tariff classification or value for duty under paragraph 59(1)(b) of the Act is five years from the date of the determination under section 58 of the Act, where the granting of the refund or the making of a correction referred to in paragraph 59(1)(b) of the Act occurs within the period of time beginning on the first day of the 37th month and ending on the last day of the 48th month after the date on which the determination was made under section 58.
Notice
Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty by a Designated Officer under Sections 58 and 59 of the Act
3#
In regulation 2 (Interpretation)—
(1)Where an officer makes a determination of origin of imported goods pursuant to subsection 58(1) of the Act, or a re-determination or further re-determination of origin of imported goods pursuant to subsection 59(1) of the Act, the officer shall give notice of the determination, re-determination or further re-determination, as the case may be,
(a)to
(i)the importer of the goods,
(ii)the owner of the goods at the time of release,
(iii)any person liable for payment of duties on the goods at the time of release, or
(iv)the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act; and
(b)where preferential tariff treatment under a free trade agreement was claimed in respect of those goods, to the person who has completed and signed a Certificate of Origin for the goods.
(2)Where an officer makes a determination of tariff classification or value for duty of imported goods pursuant to subsection 58(1) of the Act, or a re-determination or further re-determination pursuant to subsection 59(1) of the Act, the officer shall give notice of the determination, re-determination or further re-determination, as the case may be, to
(a)the importer of the goods;
(b)the owner of the goods at the time of release;
(c)any person liable for payment of duties on the goods at the time of release, or
(d)the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act.
3.1#
Despite subsection 3(1), in the case of a determination that is treated under subsection 97.201(5) of the Act as if it were a re-determination under paragraph 59(1)(a) of the Act, the officer shall give notice of re-determination, referred to in subsection 59(2) of the Act, to the exporter or producer of the goods subject to the determination.note
Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty by the President under Section 61 of the Act
4#
In regulation 6(1)(a) (Competent Control Authority) there shall be added at the end the words “ and the requirements and standards set out in paragraph 9B of the Schedule ”.
(1)Where the President makes a re-determination or further re-determination of origin of imported goods pursuant to subsection 61(1) of the Act, the President shall give notice of the re-determination or further re-determination, as the case may be,
(a)to
(i)the importer of the goods,
(ii)the owner of the goods at the time of release,
(iii)any person liable for payment of duties on the goods at the time of release, or
(iv)the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act; and
(b)where preferential tariff treatment under a free trade agreement was claimed in respect of those goods, to the person who has completed and signed a Certificate of Origin for the goods.
(2)Where the President makes a re-determination or further re-determination of tariff classification or value for duty of imported goods pursuant to subsection 61(1) of the Act, the President shall give notice of the re-determination or further re-determination, as the case may be, to
(a)the importer of the goods;
(b)the owner of the goods at the time of release;
(c)any person liable for payment of duties on the goods at the time of release; or
(d)the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act.
Payment of Duties
Refund of Duties
6#
The persons to whom paragraphs 59(3)(b) and 65(1)(b) of the Act apply are those persons who were given notice of the determination, re-determination or further re-determination, as the case may be, under section 3 or 4 — other than a person referred to in paragraph 3(1)(b) or 4(1)(b) or a person authorized under paragraph 32(6)(a) or subsection 32(7) of the Act to account for goods.
Repeal
Coming into Force
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.