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An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)

Assented to 2001-10-25

 Section 124 of the Act is replaced by the following:

Marginal note:Interest to be compounded

124. Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid.

 Subsection 127(2) of the Act is replaced by the following:

  • Marginal note:Interest on SIMA duty

    (2) A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.

R.S., c. S-15Special Import Measures Act

  •  (1) The definition “release” in subsection 2(1) of the Special Import Measures Act is replaced by the following:

    “release”

    « dédouanement »

    “release” means

    • (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

    • (b) in respect of goods to which paragraph 32(2)(b) of the Customs Act applies, to receive the goods at the place of business of the importer, owner or consignee;

  • (2) Section 2 of the Act is amended by adding the following after subsection (9):

    • Marginal note:Application of Customs Act

      (10) The Customs Act applies, with any modifications that the circumstances require, in respect of

      • (a) the payment, collection or refund of any duty levied or returned under this Act;

      • (b) the payment, collection, refund or waiver of interest on duty payable or returned under this Act; and

      • (c) the time within which duties payable under this Act, or security posted under this Act, are deemed to be paid or posted.

Marginal note:1994, c. 47, s. 149(1), par. 185(2)(b)(E); 1999, c. 17, par. 183(1)(h)
  •  (1) Subsection 8(1) of the Act is replaced by the following:

    Marginal note:Imposition of provisional duty
    • 8. (1) Where the Commissioner makes a preliminary determination of dumping or subsidizing in an investigation under this Act and considers that the imposition of provisional duty is necessary to prevent injury, retardation or threat of injury, the importer in Canada of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination applies and that are released during the period commencing on the day the preliminary determination is made and ending on the earlier of

      • (a) the day on which the Commissioner causes the investigation to be terminated pursuant to subsection 41(1) with respect to goods of that description, and

      • (b) the day on which the Tribunal makes an order or finding with respect to goods of that description,

      shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

      • (c) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods, or

      • (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

  • Marginal note:1988, c. 65, s. 26(1); 1994, c. 47, par. 185(2)(c)(E); 1999, c. 12, ss. 3(1), (2), c. 17, paras. 183(1)(h), 184(a)

    (2) Subsections 8(1.1) and (1.2) of the Act are replaced by the following:

    • Marginal note:Imposition of provisional duties on referral back to Tribunal

      (1.1) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

      • (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

      • (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

    • Marginal note:Imposition of provisional duties on referral back from Federal Court of Appeal

      (1.2) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal by the Federal Court of Appeal, the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

      • (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

      • (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

  • Marginal note:R.S., c. 1 (2nd Supp.), s. 198(2)

    (3) Subsections 8(3) and (4) of the Act are repealed.

  • Marginal note:1999, c. 17, par. 183(1)(i)

    (4) The portion of subsection 8(6) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:

    shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

  • Marginal note:1999, c. 12, par. 52(b)(E), c. 17, par. 183(1)(i)

    (5) The portion of subsection 8(6) of the Act after paragraph (c) is replaced by the following:

    • (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

Marginal note:R.S., c. 1 (2nd Supp.), s. 199(2); 1994, c. 47, s. 150; 1999, c. 17, par. 183(1)(n)

 Section 11 of the Act is replaced by the following:

Marginal note:Duty payable by importer in Canada

11. The importer in Canada of any goods imported into Canada in respect of which duty, other than provisional duty, is payable shall, notwithstanding any security posted pursuant to section 8 or 13.2, pay or cause to be paid all such duties on the goods.

Marginal note:R.S., c. 1 (2nd Supp.), s. 200; 1988, c. 65, s. 30

 Section 13.1 of the Act is repealed.

Marginal note:1994, c. 47, s. 151; 1999, c. 17, par. 183(1)(q)

 Subsection 13.2(4) of the Act is replaced by the following:

  • Marginal note:Posting of security

    (4) An importer of goods that are of the same description as any goods to which a review under subsection (3) applies and that are released during the period beginning on the day the review is initiated and ending on the day on which the Commissioner completes the review shall, within the time prescribed under the Customs Act for the payment of duties, post, or cause to be posted, security in the prescribed manner and form and in an amount, or of a value, equal to the margin of dumping of, or amount of subsidy on, the goods.

Marginal note:1994, c. 47, s. 177

 Paragraph 60(1)(b) of the Act is replaced by the following:

  • (b) the whole or a part of any duty, or duty and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33 of the Customs Act), in excess of the duties owing in respect of the goods shall be returned to the importer forthwith,

 The Act is amended by adding the following after section 60:

Marginal note:Notice to be given

60.1 If a determination or a re-determination has been made under section 55, subsection 56(1) or section 57 or 59, notice of the determination or re-determination shall be given without delay to the importer in Canada.

 

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