An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)
Full Document:
Assented to 2001-10-25
Marginal note:1997, c. 36, s. 160
33. Section 42.01 of the Act is replaced by the following:
Marginal note:Methods of verification
42.01 An officer, or an officer within a class of officers, designated by the Minister for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.
Marginal note:1997, c. 36, s. 163
34. (1) Subsection 42.3(2) of the French version of the Act is replaced by the following:
Marginal note:Prise d’effet de la révision ou du réexamen
(2) Sous réserve du paragraphe (4), si, à la suite de la révision ou du réexamen, en application du paragraphe 59(1), de l’origine de marchandises qui font l’objet d’une demande visant l’obtention du traitement tarifaire préférentiel de l’ALÉNA ou de celui de l’ALÉCC et dont la vérification de l’origine est prévue par la présente loi, celles-ci ne peuvent pas bénéficier du traitement tarifaire préférentiel demandé pour le motif que le classement tarifaire ou la valeur d’une matière ou d’un matériel ou de plusieurs matières ou matériels utilisés pour la production de ces marchandises diffère du classement ou de la valeur correspondants de ces matières ou matériels dans le pays d’exportation — pays ALÉNA ou Chili —, la prise d’effet de la révision ou du réexamen est subordonnée à leur notification à l’importateur et à la personne qui a rempli et signé le certificat d’origine des marchandises.
Marginal note:1997, c. 36, s. 163
(2) Subsection 42.3(4) of the French version of the Act is replaced by the following:
Marginal note:Report de la date de prise d’effet
(4) La date de prise d’effet de la révision ou du réexamen de l’origine visé au paragraphe (2) est reportée pour une période maximale de quatre-vingt-dix jours, si le ministre est convaincu que l’importateur des marchandises ou la personne qui a rempli et signé le certificat d’origine de celles-ci a démontré qu’il s’est fondé de bonne foi, à son détriment, sur le classement tarifaire ou la détermination de la valeur des matières ou matériels visés à ce paragraphe effectués par l’administration douanière du pays ALÉNA d’exportation des marchandises ou du Chili, selon le cas.
Marginal note:2000, c. 30, s. 160
35. Subsection 43(1) of the Act is replaced by the following:
Marginal note:Production of records
43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.
36. Subsection 43.1(1) of the Act is amended by striking out the word “and” at the end of paragraph (a), by adding the word “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) the tariff classification of the goods.
37. Subsection 51(6) of the Act is replaced by the following:
Definition of “time of importation”
(6) In this section, “time of importation” means
(a) in respect of goods other than those to which paragraph 32(2)(b) applies, the date on which an officer authorizes the release of the goods under this Act or the date on which their release is authorized by any prescribed means; and
(b) in respect of goods to which paragraph 32(2)(b) applies, the date on which the goods are received at the place of business of the importer, owner or consignee.
38. Section 54 of the French version of the Act is replaced by the following:
Marginal note:Marchandises exportées au Canada en passant par un autre pays
54. Pour l’application des articles 45 à 55, les marchandises provenant d’un pays qui sont exportées au Canada en passant par un autre pays sont considérées, sous réserve des conditions réglementaires, comme ayant été expédiées directement au Canada à partir du premier pays.
Marginal note:1997, c. 36, s. 165
39. (1) Subsection 57.01(1) of the Act is replaced by the following:
Marginal note:Marking determination
57.01 (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.
Marginal note:1997, c. 36, s. 165
(2) Subsection 57.01(2) of the French version of the Act is replaced by the following:
Marginal note:Décision présumée
(2) Dans le cas où l’agent ne rend pas sa décision au plus tard au moment de la déclaration en détail des marchandises prévue aux paragraphes 32(1), (3) ou (5), celles-ci sont réputées marquées conformément à l’article 35.01 sur le fondement des déclarations faites par l’auteur de la déclaration en détail.
Marginal note:1997, c. 36, s. 166
40. Paragraph 57.1(b) of the Act is replaced by the following:
(b) the tariff classification of imported goods is to be determined in accordance with sections 10 and 11 of the Customs Tariff, unless otherwise provided in that Act; and
Marginal note:1997, c. 36, s. 166
41. (1) The portion of paragraph 59(1)(a) of the Act before subparagraph (i) is replaced by the following:
(a) in the case of a determination under section 57.01 or 58, re-determine the origin, tariff classification, value for duty or marking determination of any imported goods at any time within
Marginal note:1997, c. 36, s. 166
(2) Subsection 59(2) of the Act is replaced by the following:
Marginal note:Notice requirement
(2) An officer who makes a determination under subsection 57.01(1) or 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.
Marginal note:1997, c. 36, s. 166
(3) The portion of subsection 59(3) of the Act before paragraph (b) is replaced by the following:
Marginal note:Payment or refund
(3) Every prescribed person who is given notice of a determination, re-determination or further re-determination under subsection (2) shall, in accordance with that decision,
(a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, if a request is made under section 60, pay that amount or give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or
Marginal note:1997, c. 36, s. 166
(4) Subsection 59(4) of the Act is replaced by the following:
Marginal note:Amounts payable immediately
(4) Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not a request is made under section 60.
Marginal note:1997, c. 36, s. 166
42. (1) Subsections 60(1) and (2) of the Act are replaced by the following:
Marginal note:Request for re-determination or further re-determination
60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.
Marginal note:Request for review
(2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.
Marginal note:1997, c. 36, s. 166
(2) Paragraph 60(4)(b) of the French version of the Act is replaced by the following:
b) la confirmation, la modification ou l’annulation de la décision anticipée;
Marginal note:1997, c. 36, s. 166
(3) Paragraph 60(4)(c) of the Act is replaced by the following:
(c) re-determine or further re-determine the marking determination.
43. The Act is amended by adding the following after section 60:
Marginal note:Extension of time to make a request
60.1 (1) If no request is made under section 60 within the time set out in that section, a person may make an application to the Commissioner for an extension of the time within which the request may be made, and the Commissioner may extend the time for making the request.
Marginal note:Reasons
(2) The application must set out the reasons why the request was not made on time.
Marginal note:How application made
(3) The application must be made to the Commissioner in the prescribed manner and form and contain the prescribed information.
Marginal note:Duties of Commissioner
(4) On receipt of an application, the Commissioner must, without delay, consider it and notify the person making the application, in writing, of the Commissioner’s decision.
Marginal note:Date of request
(5) If the Commissioner grants the application, the request is valid as of the date of the Commissioner’s decision.
Marginal note:Conditions for granting application
(6) No application may be granted unless
(a) the application is made within one year after the expiry of the time set out in section 60; and
(b) the person making the application demonstrates that
(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made as soon as circumstances permitted.
Marginal note:Extension of time by Canadian International Trade Tribunal
60.2 (1) A person who has made an application under section 60.1 may apply to the Canadian International Trade Tribunal to have the application granted after either
(a) the Commissioner has refused the application; or
(b) ninety days have elapsed after the application was made and the Commissioner has not notified the person of the Commissioner’s decision.
If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is refused.
Marginal note:How application made
(2) The application must be made by filing with the Commissioner and the Secretary of the Canadian International Trade Tribunal a copy of the application referred to in section 60.1 and, if notice has been given under subsection 60.1(4), a copy of the notice.
Marginal note:Powers of Canadian International Trade Tribunal
(3) The Canadian International Trade Tribunal may dispose of an application by dismissing or granting it and, in granting an application, it may impose any terms that it considers just or order that the request be deemed to be a valid request as of the date of the order.
Marginal note:When application to be granted
(4) No application may be granted under this section unless
(a) the application under subsection 60.1(1) was made within one year after the expiry of the time set out in section 60; and
(b) the person making the application demonstrates that
(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made as soon as circumstances permitted.
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