C-52.6Customs ActSOR/98-47199712

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CUSTOMS ACTTariff Item Nos. 9971.00.00 and 9992.00.00 Accounting RegulationsP.C.1997-2019199712

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Whereas the proposed Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)a of the Customs Actb, not required to be published under subsection 164(3) of that Act;aS.C. 1992, c. 28, s. 30(3)bR.S., c. 1 (2nd Supp.)Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsections 32(1)c, (2) and (5)d and paragraph 164(1)(i)e of the Customs Actb, hereby makes the annexed Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations.cS.C. 1995, c. 41, s. 8dS.C. 1992, c. 28, s. 5(1)eS.C. 1992, c. 28, s. 30(1)INTERPRETATION

1.In these Regulations, "goods" means goods of tariff item No. 9971.00.00 or 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

ACCOUNTING FOR GOODS

2.An importer or owner of goods, or any person authorized to account for goods under paragraph 32(6)(a) or under subsection 32(7) of the Customs Act, shall, when accounting for the goods under section 32 of that Act, submit(a)an invoice or written statement from the person who performed the repair or alteration, setting out a detailed description of and the value of the repair or alteration; and(b)proof of exportation of the goods to the United States, Mexico, Chile, Costa Rica or Israel or another CIFTA beneficiary.

• SOR/2004-127, s. 1.

REPEALS

3.The NAFTA Tariff Item Nos. 9821.00.00 and 9822.00.00 Accounting Regulations1 are repealed.1SOR/93-557

4.The CIFTA and CCFTA Tariff Item No. 9827.00.00 Accounting Regulations2 are repealed.2SOR/97-74; SOR/97-336

COMING INTO FORCE

5.These Regulations come into force on January 1, 1998.