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

Act current to 2014-09-15 and last amended on 2014-06-19. Previous Versions

Marginal note:Interest on payments
  •  (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.

  • Marginal note:Interest where security given

    (2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.

  • Marginal note:Interest on refunds

    (3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

  • R.S., 1985, c. 1 (2nd Supp.), s. 66;
  • 1992, c. 28, s. 18;
  • 1997, c. 36, s. 168;
  • 2001, c. 25, s. 47.

Appeals and References

Marginal note:Appeal to the Canadian International Trade Tribunal
  •  (1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.

  • Marginal note:Publication of notice of appeal

    (2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Secretary of the Canadian International Trade Tribunal may be heard on the appeal.

  • Marginal note:Judicial review

    (3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.

  • R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52;
  • 1997, c. 36, s. 169;
  • 1999, c. 17, s. 127;
  • 2001, c. 25, s. 48(F);
  • 2005, c. 38, s. 85.