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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 IIImportation (continued)

Accounting and Payment of Duties (continued)

Marginal note:Statistics

  •  (1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, 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. 68

Marginal note:Correction to declaration of origin

  •  (1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect,

    • (a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form containing the prescribed information; and

    • (b) pay any amount owing as duties as a result of the correction to the declaration of origin and any interest owing or that may become owing on that amount.

  • (1.1) [Repealed, 1997, c. 14, s. 36]

  • Marginal note:Corrections to other declarations

    (2) Subject to regulations made under subsection (7), an importer or owner of goods or a person who is within a prescribed class of persons in relation to goods or is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods shall, within ninety days after the importer, owner or person has reason to believe that the declaration of origin (other than a declaration of origin referred to in subsection (1)), declaration of tariff classification or declaration of value for duty made under this Act for any of those goods is incorrect,

    • (a) make a correction to the declaration in the prescribed form and manner, with the prescribed information; and

    • (b) pay any amount owing as duties as a result of the correction to the declaration and any interest owing or that may become owing on that amount.

  • Marginal note:Correction treated as re-determination

    (3) A correction made under this section is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

  • Marginal note:Four-year limit on correction obligation

    (4) The obligation under this section to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3) or (5).

  • Marginal note:Correction not to result in refund

    (5) This section does not apply to require or allow a correction that would result in a claim for a refund of duties.

  • Marginal note:Diversions

    (6) The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, 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.

  • Marginal note:Regulations

    (7) The Governor in Council may make regulations prescribing the circumstances in which certain goods are exempt from the operation of subsection (6) and the classes of goods in respect of which, the length of time for which and the conditions under which the exemptions apply.

  • Marginal note:Duties

    (8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

  • 1993, c. 44, s. 82
  • 1996, c. 33, s. 29
  • 1997, c. 14, s. 36, c. 36, s. 152
  • 2001, c. 25, s. 22
  • 2002, c. 22, s. 333

Marginal note:Diversion of goods used as ships’ stores

 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,

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

  • (b) account for the goods in the prescribed manner and in the prescribed form containing the prescribed information; and

  • (c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.

  • 2001, c. 25, s. 23

Marginal note:Release prior to payment of duties

  •  (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.

  • Marginal note:Payment of duties

    (2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

  • Marginal note:Meaning of duties

    (3) In subsection (2), duties does not include the duties levied under

    • (a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or

    • (b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 33
  • 1992, c. 28, s. 6
  • 2002, c. 22, s. 334

 [Repealed, 2001, c. 25, s. 24]

Marginal note:Notice requiring accounting

 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

  • 1992, c. 28, s. 7
  • 2005, c. 38, s. 64

 [Repealed, 2001, c. 25, s. 25]

Marginal note:Interest

  •  (1) Subject to subsection (3), any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.

  • Marginal note:When duties deemed payable

    (2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.

  • Marginal note:Interest-free period

    (3) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, re-determination or further re-determination made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the “decision day”), interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.

  • 1992, c. 28, s. 7
  • 1994, c. 47, s. 70
  • 1995, c. 41, s. 9
  • 1997, c. 36, s. 154
  • 2001, c. 25, s. 26
 
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