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Customs Tariff

Version of section 95 from 2003-01-01 to 2005-12-11:


Marginal note:Repayment of relief

  •  (1) If relief is granted under section 89 or 92 in respect of goods that are subsequently exported to a NAFTA country on or after the effective date determined under subsection (3),

    • (a) the person who exported the goods shall, within 60 days after exporting the goods, report the exportation in the prescribed manner to an officer at a customs office and pay the portion of the duties relieved under that section that are customs duties; and

    • (b) subject to subsections (4) to (6), notwithstanding any other provision of this Part, the person who exported the goods and any other person who was granted the relief are, from the time of exporting the goods, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the portion of the duties relieved under that section that are customs duties.

  • Marginal note:Debt to Her Majesty

    (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.

  • Marginal note:Effective date

    (3) For the purposes of subsection (1), the effective date for the exportation of goods to a NAFTA country is

    • (a) in respect of exports to the United States or Mexico of goods referred to in paragraph 8 of Article 303 of the North American Free Trade Agreement, January 1, 1994;

    • (b) in respect of other exports to the United States, January 1, 1996;

    • (c) in respect of other exports to Mexico, January 1, 2001; and

    • (d) in respect of exports to any other NAFTA country, the date fixed by order of the Governor in Council on the recommendation of the Minister.

  • Marginal note:Reduction of amount repayable

    (4) The amount of the customs duties levied under subsection (1) in respect of goods other than goods referred to in paragraph 8 of Article 303 of the North American Free Trade Agreement shall be reduced in accordance with subsection (5) if, within 60 days after the goods are exported, evidence satisfactory to the Minister of National Revenue is submitted to that Minister that customs duties in respect of the exportation of the goods have been paid to the government of a NAFTA country other than Canada.

  • Marginal note:Amount of reduction

    (5) Subject to subsection (4), the amount of customs duties levied under subsection (1) shall be reduced by the amount of customs duties paid to the government of the NAFTA country or, if that amount is equal to or greater than the amount of the customs duties levied, the amount levied shall be reduced to zero.

  • Marginal note:Exceptions

    (6) Subsection (1) and sections 96 to 98 do not apply in respect of

    • (a) imported goods that originate in a NAFTA country that are

      • (i) subsequently exported to a NAFTA country,

      • (ii) used as materials in the production of goods that are subsequently exported to a NAFTA country, or

      • (iii) substituted by identical or similar goods used as materials in the production of other goods that are subsequently exported to a NAFTA country;

    • (b) imported orange or grapefruit concentrates used in the manufacture or production of orange or grapefruit products of heading No. 20.09 that are exported to the United States;

    • (c) imported goods used as materials to make apparel that is exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country, or imported goods substituted by identical or similar goods used as materials to make such apparel;

    • (d) imported goods used as materials in the production of, or for which identical or similar goods are substituted and used as materials in the production of, quilted cotton piece goods and quilted man-made piece goods provided for under subheading No. 5811.00 and furniture moving pads provided for under subheading No. 6307.90, that are exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country;

    • (e) imported goods that are subsequently exported in the condition in which they were imported;

    • (f) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been

      • (i) placed in a duty free shop for exportation,

      • (ii) designated as ships’ stores by regulations made under paragraph 99(g),

      • (iii) supplied for use on board a conveyance of a class prescribed by regulations made under paragraph 99(g), or

      • (iv) used or destined for use, in such other manner as may be prescribed, solely and exclusively in conjunction with a project undertaken jointly by the Government of Canada and the government of a NAFTA country, or with a project in Canada undertaken by the government of the NAFTA country and destined to become the property of the government of the NAFTA country; and

    • (g) such other imported goods or any imported goods used as materials, or any class of such goods, as may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the government of a NAFTA country relating to the application of this subsection.

  • Definition of identical or similar goods and used

    (7) In this section, identical or similar goods and used have the meanings assigned to those expressions by paragraph 9 of Article 303 of the North American Free Trade Agreement.

  • Definition of materials

    (8) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.

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