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

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART IVAbatements and Refunds (continued)

 [Repealed, 1997, c. 36, s. 176]

Marginal note:Amount of abatement or refund

  •  (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.

  • Marginal note:Alternative rule for case of deficiency

    (2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.

Marginal note:Refunds for defective goods

  •  (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

  • Marginal note:Subsections 74(2) and (3) and 75(1) apply

    (2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.

  • R.S., 1985, c. 1 (2nd Supp.), s. 76
  • 2001, c. 25, s. 52(F)

 [Repealed, 1997, c. 36, s. 177]

Marginal note:Merchantable scrap, waste or by-products

 In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.

  • R.S., 1985, c. 1 (2nd Supp.), s. 78
  • 1992, c. 1, s. 144(F)

Marginal note:Sum in lieu of refund or abatement

 Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.

Marginal note:Certain duties not included

 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.

  • 1990, c. 45, s. 20

Marginal note:Interest on refunds

 Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

  • R.S., 1985, c. 1 (2nd Supp.), s. 80
  • 1992, c. 28, s. 20
  • 1997, c. 36, s. 178
  • 2001, c. 25, s. 53

Marginal note:Interest on past refunds

 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.

  • 1990, c. 36, s. 3
  • 1992, c. 28, s. 21
  • 1997, c. 36, s. 179

Marginal note:Excess to be repaid

  •  (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

  • Marginal note:Excess to be repaid — paragraph 74(1)(f)

    (2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails to comply 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, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,

    • (a) report the failure to an officer at a customs office; and

    • (b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

  • 1997, c. 36, s. 180
  • 2001, c. 25, s. 54

Marginal note:Regulations

 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.

 [Repealed, 1995, c. 41, s. 22]

 [Repealed, 1997, c. 36, s. 181]

 [Repealed, 1995, c. 41, s. 24]

 [Repealed, 1997, c. 36, s. 181]

PART VExportation

Marginal note:Report

  •  (1) Subject to paragraph (2)(a), all goods that are exported shall be reported at such time and place and in such manner as may be prescribed.

  • Marginal note:Regulations

    (2) The Governor in Council may prescribe

    • (a) the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted; and

    • (b) the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required.

  • Marginal note:Obligation to answer questions and present goods

    (3) Every person reporting goods under subsection (1) shall

    • (a) answer truthfully any question asked by an officer with respect to the goods; and

    • (b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine.

  • Marginal note:Written report

    (4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.

  • R.S., 1985, c. 1 (2nd Supp.), s. 95
  • 2001, c. 25, s. 55

Marginal note:Statistics

  •  (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.

  • Marginal note:Prescribed form

    (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.

  • Marginal note:Regulations

    (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.

  • 1988, c. 65, s. 77

Marginal note:Failure to export

 Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.

 
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