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

Act current to 2016-06-06 and last amended on 2015-08-01. Previous Versions

Verifications

Marginal note:Methods of verification

 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.

  • 1997, c. 36, s. 160;
  • 2001, c. 25, s. 33;
  • 2005, c. 38, s. 69.

Verifications under a Free Trade Agreement

Conduct of Verification

Marginal note:Methods of verification
  •  (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 CEFTA, is claimed

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

      • (ii) in the prescribed manner; or

    • (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.

  • Marginal note:Method of verification under CEFTA

    (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 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.

  • Marginal note:Withdrawal of preferential tariff treatment

    (2) If an exporter or producer 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 CEFTA, may be denied or withdrawn from the goods.

  • Marginal note:Withdrawal of preferential tariff treatment under CEFTA

    (3) Preferential tariff treatment under CEFTA may be denied or withdrawn from the goods

    • (a) if the EFTA state of export fails to conduct a verification or provide an opinion 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.

  • 1993, c. 44, s. 86;
  • 1995, c. 41, s. 16;
  • 1997, c. 14, s. 38, c. 36, s. 161;
  • 2005, c. 38, s. 70;
  • 2009, c. 6, s. 24.

Statement of Origin

Marginal note:Statement of origin
  •  (1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter or producer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.

  • Marginal note:Basis of statement

    (2) A statement referred to in subsection (1) must include any findings of fact or law on which it was based.

  • 1993, c. 44, s. 86;
  • 1997, c. 14, s. 38, c. 36, s. 162;
  • 2012, c. 18, s. 26(F).

Effective Date of Re-determination of Origin

Definition of customs administration

  •  (1) In this section, customs administration has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be.

  • Marginal note:Effective date of redetermination or further redetermination of origin of goods

    (2) Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under NAFTA, CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that

    • (a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and

    • (b) that tariff classification or value differs from the tariff classification or value applied to those materials by the NAFTA country from which the goods were exported, from Chile, from Costa Rica or from Honduras, as the case may be.

  • Marginal note:Limitation

    (3) A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the NAFTA country from which the goods were exported, of Chile, of Costa Rica or of Honduras, as the case may be, has, before that date,

    • (a) given an advance ruling under Article 509 of NAFTA, Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article 506 of NAFTA, paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or

    • (b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into the NAFTA country, Chile, Costa Rica or Honduras, as the case may be.

  • Marginal note:Postponement of effective date

    (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding ninety days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the NAFTA country from which the goods were exported, of Chile, Costa Rica or of Honduras, as the case may be.

  • Marginal note:Effect of detrimental reliance under CEFTA

    (5) If an exporter of goods from an EFTA state demonstrates, to the satisfaction of the Minister, that it has relied, in good faith and to its detriment, on a ruling made by the Agency or the customs administration of an EFTA state with respect to the tariff classification or value of a non-originating material used in the production of goods, a redetermination of origin by the Agency in respect of goods for which preferential tariff treatment under CEFTA is claimed shall apply only to importations of the goods made after the date of the redetermination.

  • 1993, c. 44, s. 86;
  • 1997, c. 14, s. 38, c. 36, s. 163;
  • 2001, c. 25, s. 34(F), c. 28, s. 27;
  • 2009, c. 6, s. 25;
  • 2014, c. 14, s. 24.

Denial or Withdrawal of Benefit of Preferential Tariff Treatment Under Certain Free Trade Agreements

Definition of identical goods

  •  (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.

  • 1993, c. 44, s. 86;
  • 1997, c. 14, s. 38, c. 36, s. 164;
  • 2001, c. 28, s. 27;
  • 2009, c. 16, s. 32;
  • 2010, c. 4, s. 26;
  • 2012, c. 18, s. 27.

 [Repealed, 1997, c. 14, s. 38]

Production of Documents

Marginal note:Production of records
  •  (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.

  • Marginal note:Compliance

    (2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.

  • Marginal note:Application of section 232 of the Income Tax Act

    (3) The definitions lawyer and solicitor-client privilege in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.

  • R.S., 1985, c. 1 (2nd Supp.), s. 43;
  • 2000, c. 30, s. 160;
  • 2001, c. 25, s. 35.
 
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