Marginal note:Effect of re-determination
60. (1) Where, in accordance with section 57 or 59, a re-determination as to whether any goods are goods described in paragraph 56(1)(a) or a re-determination of the normal value or export price of or the amount of subsidy or export subsidy on the goods has been made,
(a) the importer shall pay any additional duty payable with respect to the goods, or
(b) the whole or a part of any duty, or duty and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33 of the Customs Act), in excess of the duties owing in respect of the goods shall be returned to the importer forthwith,
if on the re-determination it is determined that the additional duty is payable or that the whole or the part of the duty paid was not payable, as the case may be.
Marginal note:Decision of President
(2) Notwithstanding subsection 25(2), any duties imposed, by virtue of this Act, on goods sold to an importer in Canada shall be included in the costs referred to in subparagraph 25(1)(c)(i) or (d)(v), as the case may be, where, in any re-determination referred to in subsection (1), the President is of the opinion that
(a) the goods were resold by the person referred to in paragraph 25(1)(c) who purchased the goods from the importer or by a subsequent purchaser at a price that is lower than the total of
(i) the price at which the seller acquired the goods, and
(ii) the administrative, selling and all other costs directly or indirectly attributable to the sale of the goods; and
(b) the export price, determined under section 24, of the goods is unreliable for a reason set out in subparagraph 25(1)(b)(ii).
- R.S., 1985, c. S-15, s. 60;
- 1994, c. 47, ss. 177, 185;
- 1999, c. 17, s. 183;
- 2001, c. 25, s. 96;
- 2005, c. 38, s. 134.
Marginal note:Notice to be given
60.1 If a determination or a re-determination has been made under section 55, subsection 56(1) or section 57 or 59, notice of the determination or re-determination shall be given without delay to the importer in Canada.
- 2001, c. 25, s. 97.
Appeal to Canadian International Trade Tribunal
Marginal note:Appeal to Tribunal
61. (1) Subject to section 77.012 or 77.12, a person who deems himself aggrieved by a re-determination of the President made pursuant to section 59 with respect to any goods may appeal therefrom to the Tribunal by filing a notice of appeal in writing with the President and the Tribunal within ninety days after the day on which the re-determination was made.
Marginal note:Publication of notice of appeal
(2) Notice of the hearing of an appeal under subsection (1) must be published in the Canada Gazette at least twenty-one days before the day of the hearing, and any person who enters an appearance with the Tribunal at least seven days before the day of the hearing may be heard on the appeal.
Marginal note:Order or finding of the Tribunal
(3) On any appeal under subsection (1), the Tribunal may make such order or finding as the nature of the matter may require and, without limiting the generality of the foregoing, may declare what duty is payable or that no duty is payable on the goods with respect to which the appeal was taken, and an order, finding or declaration of the Tribunal is final and conclusive subject to further appeal as provided in section 62.
- R.S., 1985, c. S-15, s. 61;
- R.S., 1985, c. 47 (4th Supp.), s. 52;
- 1993, c. 44, s. 216;
- 1999, c. 12, s. 35, c. 17, s. 183;
- 2005, c. 38, s. 134;
- 2014, c. 20, ss. 436, 443.
- Date modified: