Customs Act

Marginal note:Methods of verification

• 42.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,

  • (a) conduct a verification of origin of goods for which preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), is claimed

    • (i) by entering any prescribed premises or place at any reasonable time, or

    • (ii) in the prescribed manner;

  • (b) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of

    • (i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a NAFTA country, or

    • (ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a NAFTA country; or

  • (c) enter any prescribed premises or place at any reasonable time to verify the amount, if any, of

    • (i) a relief under section 89 of the Customs Tariff from the payment of any duties payable in respect of imported goods that are subsequently exported to a CUSMA country, or

    • (ii) a drawback under section 113 of the Customs Tariff of duties paid in respect of imported goods that are subsequently exported to a CUSMA country.

• Marginal note:Method of verification — certain agreements

  (1.1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct any of the following:

  • (a) a verification of origin of goods for which preferential tariff treatment under CEFTA is claimed, by requesting in writing that the customs administration of the EFTA state of export conduct a verification and provide an opinion as to whether the goods are originating within the meaning of Annex C of CEFTA;

  • (b) a verification of origin of goods for which preferential tariff treatment under CUFTA is claimed, by requesting in writing that the customs administration of Ukraine conduct a verification and provide a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA;

  • (c) a verification of origin of goods for which preferential tariff treatment under CETA is claimed, by requesting in writing that the customs administration of the EU country or other CETA beneficiary of export conduct a verification and provide a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA.

• Marginal note:Withdrawal of preferential tariff treatment

  (2) If an exporter, producer or prescribed importer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods.

• Marginal note:Withdrawal of preferential tariff treatment under CEFTA

  (3) Preferential tariff treatment under a free trade agreement referred to in subsection (1.1) may be denied or withdrawn from the goods in any of the following circumstances:

  • (a) in the case of CEFTA, if the EFTA state of export fails to conduct a verification or provide an opinion as to whether the goods are originating;

  • (a.1) in the case of CUFTA, if Ukraine fails to conduct a verification or provide a written report as to whether the goods are originating;

  • (a.2) in the case of CETA, if the EU country or other CETA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating;

  • (b) if an officer or other person designated under subsection (1.1) is unable to determine whether the goods are originating; or

  • (c) in any other prescribed circumstances.