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

Act current to 2013-05-26 and last amended on 2013-04-01. Previous Versions

Re-determination and Further Re-determination by President

Marginal note:Request for re-determination or further re-determination

  • 60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.

  • Marginal note:Request for review

    (2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.

  • Marginal note:How request to be made

    (3) A request under this section must be made to the President in the prescribed form and manner, with the prescribed information.

  • Marginal note:President’s duty on receipt of request

    (4) On receipt of a request under this section, the President shall, without delay,

    • (a) re-determine or further re-determine the origin, tariff classification or value for duty;

    • (b) affirm, revise or reverse the advance ruling; or

    • (c) re-determine or further re-determine the marking determination.

  • Marginal note:Notice requirement

    (5) The President shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.

  • R.S., 1985, c. 1 (2nd Supp.), s. 60;
  • 1992, c. 28, s. 12;
  • 1997, c. 36, s. 166;
  • 1999, c. 17, s. 127;
  • 2001, c. 25, s. 42;
  • 2005, c. 38, s. 85.
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Marginal note:Extension of time to make a request

  • 60.1 (1) If no request is made under section 60 within the time set out in that section, a person may make an application to the President for an extension of the time within which the request may be made, and the President may extend the time for making the request.

  • Marginal note:Reasons

    (2) The application must set out the reasons why the request was not made on time.

  • Marginal note:How application made

    (3) The application must be made to the President in the prescribed manner and form and contain the prescribed information.

  • Marginal note:Duties of President

    (4) On receipt of an application, the President must, without delay, consider it and notify the person making the application, in writing, of the President’s decision.

  • Marginal note:Date of request

    (5) If the President grants the application, the request is valid as of the date of the President’s decision.

  • Marginal note:Conditions for granting application

    (6) No application may be granted unless

    • (a) the application is made within one year after the expiry of the time set out in section 60; and

    • (b) the person making the application demonstrates that

      • (i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,

      • (ii) it would be just and equitable to grant the application, and

      • (iii) the application was made as soon as circumstances permitted.

  • 2001, c. 25, s. 43;
  • 2005, c. 38, s. 85.
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