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

Marginal note: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 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 of filing 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.