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

Full Document:  

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

PART IIICalculation of Duty (continued)

Duties Based on Percentage Rates (continued)

Computed Value

Marginal note:Computed value as value for duty

  •  (1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined.

  • Marginal note:Determination of computed value

    (2) The computed value of goods being appraised is the aggregate of amounts equal to

    • (a) subject to subsection (3), the costs, charges and expenses incurred in respect of, or the value of,

      • (i) materials employed in producing the goods being appraised, and

      • (ii) the production or other processing of the goods being appraised,

      determined in the manner prescribed; and

    • (b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.

  • Marginal note:Amounts included

    (3) Without limiting the generality of paragraph (2)(a), the costs, charges, expenses and value referred to in that paragraph include:

    • (a) the costs, charges and expenses referred to in subparagraph 48(5)(a)(ii);

    • (b) the value of any of the goods and services referred to in subparagraph 48(5)(a)(iii), determined and apportioned to the goods being appraised as referred to in that subparagraph, whether or not such goods and services have been supplied free of charge or at a reduced cost; and

    • (c) the costs, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches undertaken in Canada that were supplied, directly or indirectly, by the purchaser of the goods being appraised for use in connection with the production and sale for export of those goods, apportioned to the goods being appraised as referred to in subparagraph 48(5)(a)(iii).

  • Definition of general expenses

    (4) For the purposes of this section, general expenses means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).

Residual Method

Marginal note:Residual basis of appraisal

 Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of

  • (a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and

  • (b) information available in Canada.

General

Marginal note:Goods exported to Canada through another country

 For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.

  • R.S., 1985, c. 1 (2nd Supp.), s. 54
  • 2001, c. 25, s. 38(F)

Marginal note:Value for duty in Canadian currency

 The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act.

Marginal note:Informing importer of determination of value

 The importer of any goods, on his written request, shall be informed in writing of the manner in which the value for duty of the goods was determined.

Duties Based on Specific Quantities or Specific Values

Marginal note:Specific quantities or specific values

 Where duties are imposed on goods according to a specific quantity or a specific value, such duties shall be deemed to apply in the same proportion to any larger or smaller quantity or value, and to any fractional part of such specific quantity or value.

Marking Determination

Marginal note:Marking determination

  •  (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.

  • Marginal note:Deemed determination

    (2) If an officer does not make a determination under subsection (1) in respect of goods imported from a NAFTA country at or before the time the goods are accounted for under subsection 32(1), (3) or (5), a determination as to whether the goods have been marked in the manner referred to in section 35.01 shall be deemed to have been made in accordance with any representations that have been made in respect of the marking of the goods by the person who accounted for the goods.

  • 1993, c. 44, s. 88
  • 1997, c. 36, s. 165
  • 2001, c. 25, s. 39
  • 2005, c. 38, s. 72

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

Marginal note:Application of sections 58 to 70

 For the purposes of sections 58 to 70,

  • (a) the origin of imported goods is to be determined in accordance with section 16 of the Customs Tariff and the regulations under that section;

  • (b) the tariff classification of imported goods is to be determined in accordance with sections 10 and 11 of the Customs Tariff, unless otherwise provided in that Act; and

  • (c) the value for duty of imported goods is to be determined in accordance with sections 47 to 55 of this Act and section 87 of the Customs Tariff.

  • 1988, c. 65, s. 70
  • 1997, c. 36, s. 166
  • 2001, c. 25, s. 40

 [Repealed, 1997, c. 36, s. 166]

Marginal note:Determination by officer

  •  (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).

  • Marginal note:Deemed determination

    (2) If the origin, tariff classification and value for duty of imported goods are not determined under subsection (1), the origin, tariff classification and value for duty of the goods are deemed to be determined, for the purposes of this Act, to be as declared by the person accounting for the goods in the form prescribed under paragraph 32(1)(a). That determination is deemed to be made at the time the goods are accounted for under subsection 32(1), (3) or (5).

  • Marginal note:Review of determination

    (3) A 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 sections 59 to 61.

  • R.S., 1985, c. 1 (2nd Supp.), s. 58
  • 1992, c. 28, s. 11
  • 1997, c. 36, s. 166
  • 2005, c. 38, s. 73

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
 
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