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

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Act current to 2019-08-28 and last amended on 2019-08-15. Previous Versions

PART IIImportation (continued)

Verifications under a Free Trade Agreement (continued)

Denial or Withdrawal of Benefit of Preferential Tariff Treatment Under Certain Free Trade Agreements

Marginal note:Definition of identical goods

  •  (1) In this section, identical goods has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1.

  • Marginal note:Denial or withdrawal of benefit — specified countries

    (2) Despite section 24 of the Customs Tariff, the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter, producer or prescribed importer of the goods has made false representations that identical goods exported, produced or imported by that exporter, producer or prescribed importer and for which that treatment was claimed were eligible for that treatment.

  • 1993, c. 44, s. 86
  • 1997, c. 14, s. 38, c. 36, s. 164
  • 2001, c. 28, s. 27
  • 2009, c. 16, s. 32
  • 2010, c. 4, s. 26
  • 2012, c. 18, s. 27
  • 2018, c. 23, s. 24

 [Repealed, 1997, c. 14, s. 38]

Production of Documents

Marginal note:Production of records

  •  (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.

  • Marginal note:Compliance

    (2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.

  • Marginal note:Application of section 232 of the Income Tax Act

    (3) The definitions lawyer and solicitor-client privilege in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.

  • R.S., 1985, c. 1 (2nd Supp.), s. 43
  • 2000, c. 30, s. 160
  • 2001, c. 25, s. 35

Advance Rulings

Marginal note:Advance rulings

  •  (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

    • (a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement;

    • (b) in the case of goods exported from a country or territory set out in column 1 of Part 3 of the schedule, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in the provision set out in column 2; and

    • (c) the tariff classification of the goods.

  • Marginal note:Regulations

    (2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting

    • (a) the application of an advance ruling;

    • (b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;

    • (c) the authority to request supplementary information in respect of an application for an advance ruling; and

    • (d) the circumstances in which the issuance of advance rulings may be declined or postponed.

  • 1993, c. 44, s. 87
  • 1996, c. 33, s. 33
  • 1997, c. 14, s. 39
  • 2001, c. 25, s. 36, c. 28, s. 28
  • 2004, c. 16, s. 6(F)
  • 2005, c. 38, s. 71
  • 2009, c. 6, s. 26, c. 16, ss. 33, 56
  • 2010, c. 4, s. 27
  • 2012, c. 18, s. 28

PART IIICalculation of Duty

Duties Based on Percentage Rates

Valuation for Duty

Marginal note:Ad valorem rates of duty

 If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

  • R.S., 1985, c. 1 (2nd Supp.), s. 44
  • 2002, c. 22, s. 335

Interpretation

Marginal note:Definitions

  •  (1) In this section and sections 46 to 55,

    computed value

    computed value means, in respect of goods, the value of the goods determined in accordance with section 52; (valeur reconstituée)

    country of export

    country of export means, in respect of goods, the country from which the goods are shipped directly to Canada; (pays d’exportation)

    deductive value

    deductive value means, in respect of goods, the value of the goods determined in accordance with subsection 51(2); (valeur de référence)

    goods of the same class or kind

    goods of the same class or kind, in relation to goods being appraised, means imported goods that

    • (a) are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being appraised, and

    • (b) for the purposes of

      • (i) section 51, were produced in any country and exported from any country, and

      • (ii) section 52, were produced in and exported from the same country as the country in and from which the goods being appraised were produced and exported; (marchandises de même nature ou de même espèce)

    identical goods

    identical goods, in relation to goods being appraised, means imported goods that

    • (a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods,

    • (b) were produced in the same country as the country in which the goods being appraised were produced, and

    • (c) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,

    but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; (marchandises identiques)

    price paid or payable

    price paid or payable, in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor; (prix payé ou à payer)

    produce

    produce includes grow, manufacture and mine; (produit)

    purchaser in Canada

    purchaser in Canada has the meaning assigned by the regulations; (acheteur au Canada)

    similar goods

    similar goods, in relation to goods being appraised, means imported goods that

    • (a) closely resemble the goods being appraised in respect of their component materials and characteristics,

    • (b) are capable of performing the same functions as, and of being commercially interchangeable with, the goods being appraised,

    • (c) were produced in the same country as the country in which the goods being appraised were produced, and

    • (d) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced,

    but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; (marchandises semblables)

    sufficient information

    sufficient information, in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; (renseignements suffisants)

    transaction value

    transaction value, in respect of goods, means the value of the goods determined in accordance with subsection 48(4). (valeur transactionnelle)

  • Marginal note:Goods deemed to be identical goods or similar goods

    (2) For the purposes of this section and sections 46 to 55, where there are no identical goods or similar goods, as the case may be, in relation to goods being appraised but there are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, those goods shall be deemed to be identical goods or similar goods, as the case may be.

  • Marginal note:Related persons

    (3) For the purposes of sections 46 to 55, persons are related to each other if

    • (a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;

    • (b) one is an officer or director of the other;

    • (c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;

    • (d) they are partners;

    • (e) one is the employer of the other;

    • (f) they directly or indirectly control or are controlled by the same person;

    • (g) one directly or indirectly controls or is controlled by the other;

    • (h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or

    • (i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other.

  • R.S., 1985, c. 1 (2nd Supp.), s. 45
  • 1995, c. 41, s. 17
  • 2000, c. 12, s. 96
 
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