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

Full Document:  

Act current to 2019-08-28 and last amended on 2019-08-15. Previous Versions

PART IIICalculation of Duty (continued)

Re-determination and Further Re-determination by President

Marginal note:Request for re-determination or further re-determination

  •  (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:How request to be made

    (3) A request under this section must be made to the President in the prescribed form and manner, with the prescribed information.

  • Marginal note:President’s duty on receipt of request

    (4) On receipt of a request under this section, the President shall, without delay,

    • (a) re-determine or further re-determine the origin, tariff classification or value for duty;

    • (b) affirm, revise or reverse the advance ruling; or

    • (c) re-determine or further re-determine the marking determination.

  • Marginal note:Notice requirement

    (5) The President shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.

  • R.S., 1985, c. 1 (2nd Supp.), s. 60
  • 1992, c. 28, s. 12
  • 1997, c. 36, s. 166
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 42
  • 2005, c. 38, s. 85

Marginal note:Extension of time to make a request

  •  (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 President for an extension of the time within which the request may be made, and the President 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 President in the prescribed manner and form and contain the prescribed information.

  • Marginal note:Duties of President

    (4) On receipt of an application, the President must, without delay, consider it and notify the person making the application, in writing, of the President’s decision.

  • Marginal note:Date of request

    (5) If the President grants the application, the request is valid as of the date of the President’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.

  • 2001, c. 25, s. 43
  • 2005, c. 38, s. 85

Marginal note:Extension of time by Canadian International Trade Tribunal

  •  (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 President has refused the application; or

    • (b) ninety days have elapsed after the application was made and the President has not notified the person of the President’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 President and 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.

  • 2001, c. 25, s. 43
  • 2005, c. 38, s. 85
  • 2014, c. 20, s. 446

Marginal note:What President may do

  •  (1) The President may

    • (a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods

      • (i) at any time after a re-determination or further re-determination is made under paragraph 60(4)(a), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods,

      • (ii) at any time, if the person who accounted for the goods under subsection 32(1), (3) or (5) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods, and

      • (iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;

    • (b) re-determine or further re-determine the marking determination of imported goods

      • (i) within four years after the date the determination was made under section 57.01, if the Minister considers it advisable to make the re-determination,

      • (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,

      • (iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and

      • (iv) at any time after a re-determination is made under paragraph 60(4)(c), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada; and

    • (c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the “subsequent goods”), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the President under subparagraph (a)(i),

      • (i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or

      • (ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.

  • Marginal note:Notice requirement

    (2) If the President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.

  • R.S., 1985, c. 1 (2nd Supp.), s. 61
  • 1992, c. 28, s. 13
  • 1993, c. 44, s. 92
  • 1997, c. 36, s. 166
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 44
  • 2005, c. 38, s. 85
 
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