GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
7. If an officer determines, during the course of a verification of origin, that a producer of goods has failed to record costs in accordance with Generally Accepted Accounting Principles applied in the territory of Costa Rica, the officer shall send a written notice to the producer stating that the producer must record those costs in accordance with those principles within 60 days after receiving that written notice.
VERIFICATION LETTERS AND VERIFICATION QUESTIONNAIRES
8. A verification letter or verification questionnaire shall
(a) identify the customs administration of Canada and the name and title of the officer sending the verification letter or verification questionnaire;
(b) describe the goods or materials that are the subject of the verification of origin; and
(c) specify the period within which the verification letter must be answered or the verification questionnaire must be completed and returned, which period shall be not less than 30 days after the date on which the verification letter or the verification questionnaire was received.
EXTENSION OF COMPLETION OF A VERIFICATION LETTER OR VERIFICATION QUESTIONNAIRE
9. A person who receives a verification letter or verification questionnaire may, on a single occasion, make a written request, within 30 days of receipt of the verification letter or verification questionnaire, to the customs administration conducting the erification, asking for an extension to the period referred to in paragraph 8(c). The extension shall be granted for a further period of not more than 30 days.
DENIAL OR WITHDRAWAL OF PREFERENTIAL TARIFF TREATMENT UNDER CCRFTA
10. For the purposes of subsection 42.1(2) of the Act, preferential tariff treatment under the CCRFTA may be denied or withdrawn from the goods that are the subject of a verification of origin where the exporter or producer of the goods
(a) does not consent to a verification visit within 30 days of receipt of a notice pursuant to paragraph 4(1)(a);
(b) who is required to maintain records with respect to goods in accordance with the applicable laws of the country in which the verification of origin is conducted
(i) fails to maintain those records in accordance with those laws, or
(ii) denies the officer conducting the verification of origin access to those records; or
(c) does not answer the verification letter or complete and return the verification questionnaire to the officer within the time period specified in paragraph 8(c) or, in the case of an extension, section 9.
11. (1) An officer shall send a written notice of the intent to re-determine the origin of goods under subsection 59(1) of the Act with any statement that is provided to an exporter or producer of goods pursuant to subsection 42.2(1) of the Act and that states that the goods that are the subject of a verification of origin are not eligible for preferential tariff treatment under the CCRFTA.
(2) A notice referred to in subsection (1) shall include the date after which preferential tariff treatment under the CCRFTA, may be denied or withdrawn in respect of the goods that are the subject of the verification of origin and the period during which the exporter or producer of the goods may provide written comments or additional information regarding the origin of those goods.
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