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

Full Document:  

Act current to 2019-11-19 and last amended on 2019-08-15. Previous Versions

PART IIICalculation of Duty (continued)

Re-determination and Further Re-determination by President (continued)

Appeals and References (continued)

Marginal note:Refund pending appeal

  •  (1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given.

  • Marginal note:Interest

    (2) Where a refund is given under subsection (1), the person who is given the refund shall,

    • (a) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or

    • (b) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing.

  • R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F)
  • 1992, c. 28, s. 19
  • 1997, c. 36, s. 170
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 50(F)
  • 2005, c. 38, s. 85

Marginal note:References to Canadian International Trade Tribunal

  •  (1) The President may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods.

  • Marginal note:Idem

    (2) Sections 67 and 68 apply in respect of a reference made pursuant to this section as if the reference were an appeal taken pursuant to section 67.

  • R.S., 1985, c. 1 (2nd Supp.), s. 70, c. 47 (4th Supp.), s. 52
  • 1997, c. 36, s. 171
  • 1999, c. 17, s. 127
  • 2005, c. 38, s. 85

Special Provisions

Marginal note:Special provisions

  •  (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:

    • (a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and

    • (b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”.

  • Marginal note:Definitions

    (2) In this section,

    clerk of the court

    clerk of the court[Repealed, 2014, c. 20, s. 445]

    court

    court means

    • (a) in the Province of Ontario, the Superior Court of Justice,

    • (b) in the Province of Quebec, the Superior Court,

    • (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court,

    • (d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench,

    • (e) [Repealed, 1992, c. 51, s. 44]

    • (f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and

    • (g) in Nunavut, the Nunavut Court of Justice. (tribunal)

  • R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52
  • 1990, c. 16, s. 8, c. 17, s. 16
  • 1992, c. 1, s. 61, c. 51, s. 44
  • 1997, c. 36, s. 172
  • 1998, c. 30, ss. 12, 14
  • 1999, c. 3, s. 59
  • 2002, c. 7, s. 152
  • 2014, c. 20, s. 445
  • 2015, c. 3, s. 61

Marginal note:Limitation relating to security

 No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 72, c. 41 (3rd Supp.), s. 121
  • 1988, c. 65, s. 71
  • 1993, c. 44, s. 97
  • 1996, c. 33, s. 35
  • 1997, c. 14, s. 42, c. 36, s. 173

Marginal note:Limitation — heading No. 98.26 of List of Tariff Provisions

 Notwithstanding subsection 59(1) and sections 60 and 61, no re-determination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to

  • (a) change the classification of the goods to another tariff item under that heading; or

  • (b) change the classification of all those goods accounted for under the same accounting document to tariff items in Chapters 1 to 97 of that List.

  • 1990, c. 36, s. 1
  • 1997, c. 36, s. 173

 [Repealed, 1997, c. 36, s. 173]

PART IVAbatements and Refunds

Marginal note:Abatement

 Subject to section 75 and any regulations made under section 81, the Minister may grant an abatement of the whole or part of the duties on imported goods where the goods have suffered

  • (a) damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release; or

  • (b) a loss in volume or weight arising from natural causes while in a bonded warehouse.

Marginal note:Refund

  •  (1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if

    • (a) they have suffered damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release;

    • (b) the quantity released is less than the quantity in respect of which duties were paid;

    • (c) they are of a quality inferior to that in respect of which duties were paid;

    • (c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

    • (c.11) the goods were imported from Israel or another CIFTA beneficiary or from a country or territory set out in column 1 of Part 4 of the schedule but no claim for preferential tariff treatment under CIFTA or an agreement set out in column 2, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

    • (c.2) [Repealed, 1997, c. 14, s. 43]

    • (d) the calculation of duties owing was based on a clerical, typographical or similar error;

    • (e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;

    • (f) the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, before any other use is made of the goods in Canada; or

    • (g) the duties were overpaid or paid in error for any reason that may be prescribed.

  • Marginal note:Refund treated as re-determination

    (1.1) The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).

  • Marginal note:Duties

    (1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

  • Marginal note:Claims for refund

    (2) No refund shall be granted under any of paragraphs (1)(a) to (c) and (d) in respect of a claim unless written notice of the claim and the reason for it is given to an officer within the prescribed time.

  • Marginal note:Idem

    (3) No refund shall be granted under subsection (1) in respect of a claim unless

    • (a) the person making the claim affords an officer reasonable opportunity to examine the goods in respect of which the claim is made or otherwise verify the reason for the claim; and

    • (b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the prescribed information within

      • (i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f) or (g), four years after the goods were accounted for under subsection 32(1), (3) or (5), and

      • (ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.

  • Marginal note:Effect of denial of refund

    (4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a) if

    • (a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not eligible for preferential tariff treatment under a free trade agreement; or

    • (b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied because the origin, tariff classification or value for duty of the goods as claimed in the application is incorrect.

  • (4.1) [Repealed, 1997, c. 14, s. 43]

  • Marginal note:Effect of denial of refund

    (5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.

  • Marginal note:Refund without application

    (6) The Minister, within four years after goods are accounted for under subsection 32(1), (3) or (5), may refund all or part of duties paid on imported goods without application by the person who paid them if it is determined that the duties were overpaid or paid in error in any of the circumstances set out in

    • (a) paragraphs (1)(a) to (c) or (d); or

    • (b) paragraph (1)(g), only to the extent that the refund is not based on tariff classification, value for duty or origin of the goods.

  • Marginal note:Duties that may not be refunded

    (7) The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act, the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff.

  • Marginal note:Application of refund

    (8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 74
  • 1988, c. 65, s. 72
  • 1993, c. 44, s. 98
  • 1996, c. 33, s. 36
  • 1997, c. 14, s. 43, c. 36, s. 175
  • 1999, c. 31, s. 71(F)
  • 2001, c. 25, s. 51, c. 28, s. 29
  • 2002, c. 22, s. 337
  • 2009, c. 6, s. 27, c. 16, ss. 34, 56
  • 2010, c. 4, s. 28
  • 2012, c. 18, s. 29
 
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