Customs Act

Marginal note:Correction to declaration of origin

• 32.2 (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• (1.1) [Repealed, 1997, c. 14, s. 36]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 Tax Act, the Excise Act or the Special Import Measures Act.