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

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Act current to 2020-05-17 and last amended on 2019-12-18. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2015, c. 27, s. 35

    • 35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k):

      • (k.1) an official solely for the purpose of administering or enforcing the Firearms Act;

  • — 2020, c. 1, s. 114

    • 1993, c. 44, s. 81
      • 114 (1) The definitions NAFTA and NAFTA country in subsection 2(1) of the Customs Act are repealed.

      • (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

        CUSMA

        CUSMA has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act; (ACEUM)

        CUSMA country

        CUSMA country means a country that is a party to CUSMA; (pays ACEUM)

  • — 2020, c. 1, s. 115

    • 1993, c. 44, s. 83; 2001, c. 25, s. 30(3)

      115 Subsection 35.02(4) of the Act is repealed.

  • — 2020, c. 1, s. 116

    • 1988, c. 65, s. 69; 2018, c. 23, s. 21
      • 116 (1) Subsections 35.1(3) and (3.1) of the Act are replaced by the following:

        • Who furnishes

          (3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished in accordance with subsection (1) by the importer or owner of the goods.

        • Certificate of origin completed by importer

          (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form and containing the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

      • 1988, c. 65, s. 69

        (2) The portion of subsection 35.1(4) of the Act before paragraph (a) is replaced by the following:

        • Regulations

          (4) The Governor in Council, on the recommendation of the Minister, may make regulations

  • — 2020, c. 1, s. 117

    • 1997, c. 14, s. 38

      117 The heading “Conduct of Verification” before section 42.1 of the Act is replaced by the following:

      Origin of Goods, Duty Relief and Drawback
  • — 2020, c. 1, s. 118

    • 1997, c. 14, s. 38; 1997, c. 36, s. 161
      • 118 (1) Subsection 42.1(1) of the Act is amended by adding “or” after paragraph (a) and by repealing paragraph (b).

      • (2) Subsection 42.1(1) of the Act is amended by striking out “or” after paragraph (a), by adding “or” after paragraph (b) and by adding the following after paragraph (b).

        • (c) 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 CUSMA 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 CUSMA country.

  • — 2020, c. 1, s. 119

    • 2014, c. 14, s. 24

      119 Subsections 42.3(1) to (4) of the Act are replaced by the following:

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

        • 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 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 country — Chile, Costa Rica or Honduras — from which the goods were exported.

        • 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 country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date,

          • (a) given an advance ruling under 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 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 Chile, Costa Rica or Honduras.

        • 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 90 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 country — Chile, Costa Rica or of Honduras — from which the goods were exported.

  • — 2020, c. 1, s. 120

    • 120 The Act is amended by adding the following after section 42.4:

      Duty Evasion
      • Definition of duty evasion

        42.5 In sections 42.6 and 42.7, duty evasion means the evasion of anti-dumping, countervailing or safeguard duties that are imposed by a CUSMA country other than Canada.

      • Duty evasion verification
        • 42.6 (1) If requested by a CUSMA country under paragraph 5 of Article 10.7 of CUSMA, any officer, or any officer within a class of officers, designated by the President for the purposes of this section may — for the purpose of enabling the requesting CUSMA country to determine whether goods exported from Canada to that country are subject to anti-dumping, countervailing, or safeguard duties imposed by that country — conduct a duty evasion verification that includes, among other things, obtaining information from an exporter or producer of goods in Canada.

        • Paragraph 7(a) of Article 10.7 of CUSMA

          (2) The duty evasion verification may be conducted only if Canada and the requesting CUSMA country have mutually agreed to conditions and procedures and the verification is conducted in accordance with those conditions and procedures.

        • Power to enter

          (3) In conducting the duty evasion verification, the officer may enter the premises of an exporter or producer of goods.

      • Report

        42.7 After a duty evasion verification has been completed, an officer shall provide the requesting CUSMA country with a report that contains any relevant information obtained from an exporter or producer of goods in Canada during the verification.

  • — 2020, c. 1, s. 121

    • 1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39(2)(F); 2005, c. 38, s. 72

      121 Section 57.01 of the Act and the heading before it are repealed.

  • — 2020, c. 1, s. 122

    • 2001, c. 25, s. 41(1)
      • 122 (1) The portion of paragraph 59(1)(a) of the Act before subparagraph (i) is replaced by the following:

        • (a) in the case of a determination under section 58, re-determine the origin, tariff classification or value for duty of any imported goods at any time within

      • 2001, c. 25, s. 41(2)

        (2) Subsection 59(2) of the Act is replaced by the following:

        • Notice requirement

          (2) An officer who makes a determination under subsection 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.

      • 2001, c. 25, s. 41(3)

        (3) The portion of subsection 59(3) of the French version of the Act before paragraph (a) is replaced by the following:

        • Paiement ou remboursement

          (3) Les personnes visées par règlement qui ont été avisées de la détermination, de la révision ou du réexamen en application du paragraphe (2) doivent, en conformité avec la détermination, la révision ou le réexamen, selon le cas :

  • — 2020, c. 1, s. 123

    • 2001, c. 25, s. 42(1)
      • 123 (1) Subsection 60(1) of the Act is replaced by the following:

        • 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 90 days after the notice is given, request a re-determination or further re-determination of origin, tariff classification or value for duty. 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.

      • 2001, c. 25, s. 42(3)

        (2) Subsection 60(4) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (a) and by repealing paragraph (c).

  • — 2020, c. 1, s. 124

    • 1997, c. 36, s. 166; 2001, c. 25, s. 44

      124 Subsection 61(1) of the Act is amended by adding “and” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 125

    • 2001, c. 25, s. 46

      125 Subsection 65.1(3) of the Act is repealed.

  • — 2020, c. 1, s. 126

    • 1997, c. 14, s. 43(1); 1999, c. 31, s. 71(F)

      126 Paragraph 74(1)(c.1) of the Act is replaced by the following:

      • (c.1) the goods were exported from Chile but no claim for preferential tariff treatment under CCFTA was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

  • — 2020, c. 1, s. 127

    • 1997, c. 14, s. 44
      • 127 (1) Subsection 97.1(1) of the French version of the Act is replaced by the following:

        • Certification de l’origine : marchandises exportées vers un partenaire de libre-échange
          • 97.1 (1) Quiconque exporte vers un partenaire de libre-échange des marchandises pour lesquelles sera demandé le traitement tarifaire préférentiel découlant d’un accord de libre-échange conformément aux lois du partenaire de libre-échange est tenu de certifier par écrit, selon les modalités réglementaires, en la forme et avec les renseignements déterminés par le ministre, que les marchandises en cause sont conformes aux règles d’origine prévues par l’accord de libre-échange applicable; dans le cas où l’exportateur des marchandises n’en est pas le producteur, il remplit et signe le certificat conformément aux critères réglementaires.

      • 2018, c. 23, s. 25

        (2) The portion of subsection 97.1(1.1) of the Act before paragraph (a) is replaced by the following:

        • Certificate of Origin — CPTPP or CUSMA

          (1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form and containing the prescribed information, and

      • 1997, c. 14, s. 44; 2018, c. 23, s. 25(2)(E)

        (3) Subsection 97.1(2) of the French version of the Act is replaced by the following:

        • Exemplaire du certificat

          (2) Tout exportateur ou producteur de marchandises qui, afin de permettre à une personne de se conformer aux lois douanières applicables d’un partenaire de libre-échange, remplit et signe le certificat est tenu d’en fournir un exemplaire à l’agent qui en fait la demande.

      • 2001, c. 25, s. 56(F); 2018, c. 23, s. 25(2)(E)

        (4) Subsection 97.1(3) of the English version of the Act is replaced by the following:

        • Notification of correct information

          (3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and each CPTPP country or CUSMA country to whom the certificate was given of the correct information.

  • — 2020, c. 1, s. 128

    • 128 Part 1 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country”, the corresponding reference in column 2 to “NAFTA” and the corresponding reference in column 3 to “United States Tariff, Mexico Tariff or Mexico-United States Tariff rates of customs duty under the Customs Tariff”.

  • — 2020, c. 1, s. 129

    • 129 Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUSMA country” in column 1, a corresponding reference to “CUSMA” in column 2 and a corresponding reference to “United States Tariff or Mexico Tariff rates of customs duty under the Customs Tariff” in column 3.

  • — 2020, c. 1, s. 130

    • 130 Part 2 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Article 514”.

  • — 2020, c. 1, s. 131

    • 131 Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUSMA” in column 1 and a corresponding reference to “paragraph 17 of Article 5.9” in column 2.

  • — 2020, c. 1, s. 132

    • 132 Part 3 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country” and the corresponding reference in column 2 to “paragraph 1 of Article 509 of NAFTA”.

  • — 2020, c. 1, s. 133

    • 133 Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUSMA country” in column 1 and a corresponding reference to “paragraph 4 of Article 7.5 of CUSMA” in column 2.

  • — 2020, c. 1, s. 134

    • 134 Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUSMA country” in column 1 and a corresponding reference to “CUSMA” in column 2.

  • — 2020, c. 1, s. 135

    • 135 Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Chapters Three and Five”.

  • — 2020, c. 1, s. 136

    • 136 Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUSMA” in column 1 and a corresponding reference to “Chapters 4 to 7” in column 2.

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