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Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

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Act current to 2020-07-28 and last amended on 2020-07-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2015, c. 27, s. 35

    • 35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k):

      • (k.1) an official solely for the purpose of administering or enforcing the Firearms Act;

  • — 2020, c. 1, s. 114(1)

    • 1993, c. 44, s. 81
      • 114 (1) The definitions NAFTA and NAFTA country in subsection 2(1) of the Customs Act are repealed.

  • — 2020, c. 1, s. 115

    • 1993, c. 44, s. 83; 2001, c. 25, s. 30(3)

      115 Subsection 35.02(4) of the Act is repealed.

  • — 2020, c. 1, s. 118(1)

    • 1997, c. 14, s. 38; 1997, c. 36, s. 161
      • 118 (1) Subsection 42.1(1) of the Act is amended by adding “or” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 119

    • 2014, c. 14, s. 24

      119 Subsections 42.3(1) to (4) of the Act are replaced by the following:

      • Definition of customs administration
        • 42.3 (1) In this section, customs administration has the meaning assigned to that expression by Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be.

        • Effective date of redetermination or further redetermination of origin of goods

          (2) Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that

          • (a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and

          • (b) that tariff classification or value differs from the tariff classification or value applied to those materials by the country — Chile, Costa Rica or Honduras — from which the goods were exported.

        • Limitation

          (3) A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date,

          • (a) given an advance ruling under Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or

          • (b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into Chile, Costa Rica or Honduras.

        • Postponement of effective date

          (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding 90 days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the country — Chile, Costa Rica or of Honduras — from which the goods were exported.

  • — 2020, c. 1, s. 121

    • 1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39(2)(F); 2005, c. 38, s. 72

      121 Section 57.01 of the Act and the heading before it are repealed.

  • — 2020, c. 1, s. 122

    • 2001, c. 25, s. 41(1)
      • 122 (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 58, re-determine the origin, tariff classification or value for duty of any imported goods at any time within

      • 2001, c. 25, s. 41(2)

        (2) Subsection 59(2) of the Act is replaced by the following:

        • Notice requirement

          (2) An officer who makes a determination under subsection 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.

      • 2001, c. 25, s. 41(3)

        (3) The portion of subsection 59(3) of the French version of the Act before paragraph (a) is replaced by the following:

        • Paiement ou remboursement

          (3) Les personnes visées par règlement qui ont été avisées de la détermination, de la révision ou du réexamen en application du paragraphe (2) doivent, en conformité avec la détermination, la révision ou le réexamen, selon le cas :

  • — 2020, c. 1, s. 123

    • 2001, c. 25, s. 42(1)
      • 123 (1) Subsection 60(1) of the Act is replaced by the following:

        • 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 90 days after the notice is given, request a re-determination or further re-determination of origin, tariff classification or value for duty. 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.

      • 2001, c. 25, s. 42(3)

        (2) Subsection 60(4) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (a) and by repealing paragraph (c).

  • — 2020, c. 1, s. 124

    • 1997, c. 36, s. 166; 2001, c. 25, s. 44

      124 Subsection 61(1) of the Act is amended by adding “and” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 125

    • 2001, c. 25, s. 46

      125 Subsection 65.1(3) of the Act is repealed.

  • — 2020, c. 1, s. 126

    • 1997, c. 14, s. 43(1); 1999, c. 31, s. 71(F)

      126 Paragraph 74(1)(c.1) of the Act is replaced by the following:

      • (c.1) the goods were exported from Chile but no claim for preferential tariff treatment under CCFTA was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

  • — 2020, c. 1, s. 128

    • 128 Part 1 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country”, the corresponding reference in column 2 to “NAFTA” and the corresponding reference in column 3 to “United States Tariff, Mexico Tariff or Mexico-United States Tariff rates of customs duty under the Customs Tariff”.

  • — 2020, c. 1, s. 130

    • 130 Part 2 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Article 514”.

  • — 2020, c. 1, s. 132

    • 132 Part 3 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country” and the corresponding reference in column 2 to “paragraph 1 of Article 509 of NAFTA”.

  • — 2020, c. 1, s. 135

    • 135 Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Chapters Three and Five”.

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