Customs Act

Definition of identical goods

• 42.4 (1) In this section, identical goods has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1.

• Marginal note:Denial or withdrawal of benefit — specified countries

  (2) Notwithstanding section 24 of the Customs Tariff, the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter or producer of the goods has made false representations that identical goods exported or produced by that exporter or producer and for which that treatment was claimed were eligible for that treatment.