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. 166
44. Subparagraph 61(1)(b)(ii) of the Act is replaced by the following:
(ii) at any time, if the person who is given notice of a marking determination under section 57.01 or of a re-determination under paragraph 59(1)(a) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,
Marginal note:1992, c. 28, s. 16(1)
45. (1) Paragraph 65(1)(a) of the French version of the Act is replaced by the following:
a) soit verser tout complément de droits dû sur les marchandises ou, si appel a été interjeté en vertu de l’article 67, payer cette somme ou donner la garantie, jugée satisfaisante par le ministre, du versement de ce complément et des intérêts échus ou à échoir sur ce complément;
Marginal note:1992, c. 28, s. 16(2)
(2) Subsection 65(2) of the Act is replaced by the following:
Marginal note:Amount owing or refund payable immediately
(2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.
46. Section 65.1 of the Act is amended by adding the following after subsection (2):
Marginal note:Exception — marking determinations
(3) This section does not apply to a marking determination.
Marginal note:1997, c. 36, s. 168
47. (1) Subsection 66(1) of the Act is replaced by the following:
Marginal note:Interest on payments
66. (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.
Marginal note:1997, c. 36, s. 168
(2) Subsection 66(3) of the Act is replaced by the following:
Marginal note:Interest on refunds
(3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.
Marginal note:1997, c. 36, s. 169; 1999, c. 17, par. 127(d)
48. Subsection 67(1) of the French version of the Act is replaced by the following:
Marginal note:Appel devant le Tribunal canadien du commerce extérieur
67. (1) Toute personne qui s’estime lésée par une décision du commissaire rendue conformément aux articles 60 ou 61 peut en interjeter appel devant le Tribunal canadien du commerce extérieur en déposant par écrit un avis d’appel auprès du commissaire et du secrétaire de ce Tribunal dans les quatre-vingt-dix jours suivant la notification de l’avis de décision.
49. The Act is amended by adding the following after section 67:
Marginal note:Extension of time to appeal
67.1 (1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any terms that it considers just.
Marginal note:Reasons
(2) The application must set out the reasons why the notice of appeal was not filed on time.
Marginal note:How application made
(3) The application must be made by filing with the Commissioner and the Secretary of the Canadian International Trade Tribunal the application accompanied by the notice of appeal.
Marginal note:Conditions for granting application
(4) No order may be made under this section unless
(a) the application is made within one year after the expiry of the time set out in section 67; and
(b) the person making the application demonstrates that
(i) within the time set out in section 67 for appealing, 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 appeal,
(ii) it would be just and equitable to grant the application,
(iii) the application was made as soon as circumstances permitted, and
(iv) there are reasonable grounds for the appeal.
Marginal note:1992, c. 28, s. 19(1)
50. Subsection 69(1) of the French version of the Act is replaced by the following:
Marginal note:Remboursement en cas d’appel
69. (1) La personne qui interjette appel, en vertu des articles 67 ou 68, d’une décision portant sur des marchandises, après avoir versé une somme à titre de droits et d’intérêts sur celles-ci, et qui donne la garantie, jugée satisfaisante par le ministre, du versement de la partie impayée des droits et intérêts dus sur les marchandises et de tout ou partie de la somme versée à titre de droits et d’intérêts (sauf les intérêts payés en raison du non-paiement de droits dans le délai prévu au paragraphe 32(5) ou à l’article 33) sur les marchandises, est remboursée de tout ou partie de la somme versée pour laquelle la garantie a été donnée.
51. (1) Paragraph 74(3)(a) of the French version of the Act is replaced by the following:
a) d’une part, le réclamant donne à l’agent toute possibilité d’examiner les marchandises en cause ou, d’une façon générale, d’apprécier les motifs de la réclamation;
(2) Section 74 of the Act is amended by adding the following after subsection (5):
Marginal note:Refund without application
(6) The Minister, within four years after goods are accounted for under subsection 32(1), (3) or (5), may refund all or part of duties paid on imported goods without application by the person who paid them if it is determined that the duties were overpaid or paid in error in any of the circumstances set out in
(a) paragraphs (1)(a) to (c) or (d); or
(b) paragraph (1)(g), only to the extent that the refund is not based on tariff classification, value for duty or origin of the goods.
Marginal note:Duties that may not be refunded
(7) The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act, the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff.
Marginal note:Application of refund
(8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.
52. Subsection 76(1) of the French version of the Act is replaced by the following:
Marginal note:Marchandises défectueuses
76. (1) Sous réserve des règlements pris en vertu de l’article 81, le ministre peut, dans les circonstances prévues par règlement, accorder à une personne le remboursement de tout ou partie des droits qu’elle a payés sur des marchandises importées qui, d’une part, sont défectueuses, de qualité inférieure à celle pour laquelle il y a eu paiement ou différentes des marchandises commandées et, d’autre part, après leur importation, ont, sans frais pour Sa Majesté du chef du Canada, été aliénées conformément à des modalités acceptées par le ministre, ou ont été exportées.
Marginal note:1992, c. 28, s. 20(1); 1997, c. 36, s. 178
53. Section 80 of the Act is replaced by the following:
Marginal note:Interest on refunds
80. Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.
Marginal note:1997, c. 36, s. 180
54. Subsection 80.2(2) of the Act is replaced by the following:
Marginal note:Excess to be repaid — paragraph 74(1)(f)
(2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,
(a) report the failure to an officer at a customs office; and
(b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.
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