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  1. Customs Act - R.S.C., 1985, c. 1 (2nd Supp.) (Section 2)
    Marginal note:Definitions

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  2. Customs Act - R.S.C., 1985, c. 1 (2nd Supp.) (Section 97.1)
    Marginal note:Certificate of Origin of goods exported to free trade partner
    •  (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

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    • Marginal note:Provision of copy of Certificate of Origin

      (2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.

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  3. Customs Act - R.S.C., 1985, c. 1 (2nd Supp.) (Section 67)
    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 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 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.

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  4. Customs Act - R.S.C., 1985, c. 1 (2nd Supp.) (Section 60.2)
    Marginal note:Extension of time by Canadian International Trade Tribunal
    •  (1) A person who has made an application under section 60.1 may apply to the Canadian International Trade Tribunal to have the application granted after either

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    • Marginal note:How application made

      (2) The application must be made by filing with the President and the Canadian International Trade Tribunal a copy of the application referred to in section 60.1 and, if notice has been given under subsection 60.1(4), a copy of the notice.

    • Marginal note:Powers of Canadian International Trade Tribunal

      (3) The Canadian International Trade Tribunal may dispose of an application by dismissing or granting it and, in granting an application, it may impose any terms that it considers just or order that the request be deemed to be a valid request as of the date of the order.

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  5. Customs Act - R.S.C., 1985, c. 1 (2nd Supp.) (Section 49)
    Marginal note:Transaction value of identical goods as value for duty
    •  (1) Subject to subsections (2) to (5), where the value for duty of goods is not appraised under section 48, the value for duty of the goods is, if it can be determined, the transaction value of identical goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the identical goods and the identical goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:

      • (a) at the same or substantially the same trade level as the goods being appraised; and

    • (2) Where the value for duty of goods being appraised cannot be determined under subsection (1) because identical goods were not sold under the conditions described in paragraphs (1)(a) and (b), there shall be substituted therefor, in the application of subsection (1), identical goods sold under any of the following conditions:

      • (a) at the same or substantially the same trade level as the goods being appraised but in different quantities;

      • (b) at a trade level different from that of the goods being appraised but in the same or substantially the same quantities; or

      • (c) at a trade level different from that of the goods being appraised and in different quantities.

    • (3) For the purposes of determining the value for duty of goods being appraised under subsection (1), the transaction value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for

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      • (b) if the transaction value is in respect of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c), differences in the trade levels of the identical goods and the goods being appraised or the quantities in which the identical goods were sold and the goods being appraised were imported or both, as the case may be.

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