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

Full Document:  

Act current to 2022-11-16 and last amended on 2022-10-01. Previous Versions

PART IIICalculation of Duty (continued)

Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods (continued)

Marginal note:Re-determination or further re-determination

  •  (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may

    • (a) in the case of a determination under section 57.01 or 58, re-determine the origin, tariff classification, value for duty or marking determination of any imported goods at any time within

      • (i) four years after the date of the determination, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1, or

      • (ii) four years after the date of the determination, if the Minister considers it advisable to make the re-determination; and

    • (b) further re-determine the origin, tariff classification or value for duty of imported goods, within four years after the date of the determination or, if the Minister deems it advisable, within such further time as may be prescribed, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1 that is conducted after the granting of a refund under paragraphs 74(1)(c.1), (c.11), (e), (f) or (g) that is treated by subsection 74(1.1) as a re-determination under paragraph (a) or the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph (a).

  • Marginal note:Notice requirement

    (2) An officer who makes a determination under subsection 57.01(1) or 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.

  • Marginal note:Payment or refund

    (3) Every prescribed person who is given notice of a determination, re-determination or further re-determination under subsection (2) shall, in accordance with that decision,

    • (a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, if a request is made under section 60, pay that amount or give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or

    • (b) be given a refund of any duties, or a refund of any duties and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33), in excess of the duties owing in respect of the goods.

  • Marginal note:Amounts payable immediately

    (4) Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not a request is made under section 60.

  • Marginal note:Exception for par. (3)(a)

    (5) For the purposes of paragraph (3)(a), the amount owing as duties in respect of goods under subsection (3) as a result of a determination made under subsection 58(1) does not include any amount owing as duties in respect of the goods under section 32 or 33.

  • Marginal note:Review of re-determination or further re-determination

    (6) A re-determination or further re-determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 59(1) and sections 60 and 61.

  • R.S., 1985, c. 1 (2nd Supp.), s. 59
  • 1997, c. 36, s. 166
  • 2001, c. 25, s. 41
  • 2005, c. 38, s. 74

Re-determination and Further Re-determination by President

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

  •  (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

Marginal note:Extension of time to make a request

  •  (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

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

    • (a) the President has refused the application; or

    • (b) ninety days have elapsed after the application was made and the President has not notified the person of the President’s decision.

    If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is refused.

  • 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.

  • Marginal note:When application to be granted

    (4) No application may be granted under this section unless

    • (a) the application under subsection 60.1(1) was 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
  • 2014, c. 20, s. 446

Marginal note:What President may do

  •  (1) The President may

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

      • (i) at any time after a re-determination or further re-determination is made under paragraph 60(4)(a), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods,

      • (ii) at any time, if the person who accounted for the goods under subsection 32(1), (3) or (5) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods, and

      • (iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;

    • (b) re-determine or further re-determine the marking determination of imported goods

      • (i) within four years after the date the determination was made under section 57.01, if the Minister considers it advisable to make the re-determination,

      • (ii) at any time, if the person who is given notice of a marking determination under section 57.01 or of a re-determination under paragraph 59(1)(a) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,

      • (iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and

      • (iv) at any time after a re-determination is made under paragraph 60(4)(c), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada; and

    • (c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the “subsequent goods”), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the President under subparagraph (a)(i),

      • (i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or

      • (ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.

  • Marginal note:Notice requirement

    (2) If the President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.

  • R.S., 1985, c. 1 (2nd Supp.), s. 61
  • 1992, c. 28, s. 13
  • 1993, c. 44, s. 92
  • 1997, c. 36, s. 166
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 44
  • 2005, c. 38, s. 85

Marginal note:No review

 A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.

  • R.S., 1985, c. 1 (2nd Supp.), s. 62
  • 1992, c. 28, s. 14
  • 1993, c. 44, s. 93
  • 1997, c. 36, s. 166

 [Repealed, 1997, c. 36, s. 166]

Marginal note:Payment or refund

  •  (1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,

    • (a) pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or

    • (b) be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.

  • Marginal note:Amount owing or refund payable immediately

    (2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.

  • (3) [Repealed, 1997, c. 36, s. 167]

  • R.S., 1985, c. 1 (2nd Supp.), s. 65
  • 1992, c. 28, s. 16
  • 1993, c. 44, s. 96(E)
  • 1997, c. 36, s. 167
  • 2001, c. 25, s. 45

Marginal note:Refund to person other than payer

  •  (1) If a person (in this subsection referred to as the “applicant”) to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.

  • Marginal note:Effect of refund

    (2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.

  • Marginal note:Exception — marking determinations

    (3) This section does not apply to a marking determination.

  • 1992, c. 28, s. 17
  • 1997, c. 36, s. 168
  • 2001, c. 25, s. 46

Marginal note:Interest on payments

  •  (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.

  • Marginal note:Interest where security given

    (2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.

  • Marginal note:Interest on refunds

    (3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

  • R.S., 1985, c. 1 (2nd Supp.), s. 66
  • 1992, c. 28, s. 18
  • 1997, c. 36, s. 168
  • 2001, c. 25, s. 47
 
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