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Special Import Measures Regulations (SOR/84-927)

Regulations are current to 2020-09-09 and last amended on 2020-07-01. Previous Versions

PART IIIGeneral (continued)

Currency Conversion

  •  (1) Subject to subsection (2) and section 45, where an amount that is used or taken into account for any purpose in the administration or enforcement of the Act is expressed in the currency of a country other than Canada, the equivalent dollar value of that amount shall be calculated by multiplying that other currency amount by the prevailing rate of exchange referred to in section 5 of the Currency Exchange for Customs Valuation Regulations in respect of that currency for the date of sale.

  • (2) Where a sale of foreign currency on forward markets is directly linked to the export sale to an importer in Canada, the rate of exchange that was used in the forward sale of currency shall be used in place of the rate of exchange referred to in subsection (1).

  • SOR/95-26, s. 13

 Where sufficient information has not been furnished or is not available at the time goods have been released from customs possession or entered for warehouse, whichever is the earlier, to enable the calculation under section 44 to be made on the basis of the date of sale, the date of shipment to Canada shall be used in place of the date of sale for the purpose of that section.

Re-determinations

 Where a manufacturer, producer or exporter of goods of the United States files a request for re-determination, the manufacturer, producer or exporter is hereby prescribed for the purposes of subsection 59(4) of the Act.

  • SOR/89-63, s. 3

 For the purposes of subsections 56(1.01) and (1.1), 58(1.1) and (2) and 70(1) to (3) of the Act, a request for a re-determination shall be delivered to the Canada Border Services Agency at the address specified on its website.

  • SOR/89-63, s. 3
  • SOR/92-590, s. 3
  • SOR/95-26, s. 14
  • SOR/96-255, s. 24
  • SOR/2000-138, ss. 14, 15
  • SOR/2015-27, s. 6
  • SOR/2018-88, s. 7

 For the purposes of subsections 56(1.1) and 58(2) of the Act, the information to accompany a request for a re-determination shall be

  • (a) a statement setting out the grounds on which the determination or re-determination is contested;

  • (b) a statement setting out the facts on which the request for re-determination is based;

  • (c) evidence in support of the facts referred to in paragraph (b); and

  • (d) where the request for re-determination is made by the importer of the goods, a copy of

    • (i) the documentation used in accounting for the goods under subsection 32(1), (3) or (5) of the Customs Act, and

    • (ii) where the goods were released prior to accounting, the documentation used in making an interim accounting for the goods under subsection 32(2) of the Customs Act, if different from the documentation referred to in subparagraph (i).

  • SOR/89-63, s. 3
  • SOR/92-236, s. 6(E)

 For the purposes of subsections 56(1.1), 58(2) and 59(4) and (5) of the Act, the Department of State of the United States is the prescribed department of the United States government.

  • SOR/89-63, s. 3

 For the purposes of subsection 59(3.1) of the Act, a manufacturer, producer or exporter of goods of a CUSMA country who filed a request for a re-determination is a prescribed person.

  • SOR/94-20, s. 3
  • SOR/2020-65, s. 7

 [Repealed, SOR/2018-88, s. 8]

 For the purposes of subsections 56(1.01) and 58(1.1) of the Act, a request for a re-determination shall be accompanied by

  • (a) a statement setting out the grounds on which the determination or re-determination is contested;

  • (b) a statement setting out the facts on which the request for re-determination is based;

  • (c) evidence in support of the facts referred to in paragraph (b); and

  • (d) where the request for the re-determination is made by the importer of the goods, a copy of

    • (i) the documentation used in accounting for the goods under subsection 32(1), (3) or (5) of the Customs Act, and

    • (ii) where the goods were released prior to accounting, the documentation used in making an interim accounting for the goods under subsection 32(2) of the Customs Act, if that documentation is different from the documentation referred to in subparagraph (i).

  • SOR/94-20, s. 3

 For the purposes of subsections 70(1) to (3) of the Act, a request for a re-determination shall be accompanied by

  • (a) a statement that identifies which scope ruling the requester considers applicable to the imported goods;

  • (b) arguments to support the requester’s position that the scope ruling applies to the imported goods, along with a statement of facts in support of those arguments;

  • (c) evidence in support of those arguments and facts; and

  • (d) if the requester is the importer of the goods, a copy of

    • (i) the documentation used in accounting for the goods under subsection 32(1), (3) or (5) of the Customs Act, and

    • (ii) for goods that were released prior to accounting, any documentation that was used in making an interim accounting for the goods under subsection 32(2) of the Customs Act that is different from the documentation referred to in subparagraph (i).

  • SOR/2018-88, s. 9

 For the purpose of subsection 60.1(2) of the Act, the notice of a re-determination is to be published on the website of the Canada Border Services Agency no later than 15 days after the day on which the re-determination was made.

  • SOR/2018-88, s. 9
  •  (1) For the purpose of subsection 61(1.1) of the Act, interested person means any person who, in the opinion of the Tribunal, has a substantial interest in the matter and any person who

    • (a) in respect of an appeal of a re-determination, is a domestic producer of like goods in relation to goods that are subject to the applicable order of the Governor in Council or order or finding of the Tribunal; and

    • (b) in respect of an appeal of a scope ruling or an amendment to a scope ruling, provided information to the President for the purpose of either the proceeding that resulted in the scope ruling or the review that resulted in the amendment, or both.

  • (2) For the purpose of subsection 63(1) of the Act, interested person means

    • (a) any person who is, or may become,

      • (i) an importer of goods that are or could be subject to the applicable order of the Governor in Council, order or finding of the Tribunal or undertaking, or

      • (ii) an exporter of such goods;

    • (b) a foreign producer of such goods;

    • (c) a domestic producer of like goods in relation to goods that are subject to the applicable order, finding or undertaking; or

    • (d) any person who, in the opinion of the President, has a substantial interest in the matter.

  • (3) For the purpose of subsection 67(4) of the Act, interested person means any person who provided information to the President for the purpose of the review of the scope ruling.

  • SOR/2018-88, s. 9

 For the purposes of the definition government of a CUSMA country in subsection 2(1) of the Act, the following are prescribed departments for the purposes of subsections 56(1.01), 58(1.1), 59(3.1) and 70(1) to (3) of the Act:

  • (a) in respect of the United States, the Department of State; and

  • (b) in respect of Mexico, the Secretaría de Economía (Secretariat of Economy).

  • SOR/94-20, s. 3
  • SOR/2018-88, s. 10
  • SOR/2020-65, s. 8

Official Publication

[SOR/2018-88, s. 11]

 For the purposes of the Act,

  • (a) the Federal Register is deemed to be the official publication of the United States; and

  • (b) the Diario Oficial de la Federación is deemed to be the official publication of Mexico.

  • SOR/94-20, s. 3
 
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