Marginal note:Proof of origin
35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form containing the prescribed information and containing or accompanied by the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.
Marginal note:When furnished
(2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.
Marginal note:Who furnishes
(3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished under subsection (1) by the importer or owner thereof.
(4) The Governor in Council, on the recommendation of the Minister and the Minister of Finance, may make regulations
(a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized;
(b) specifying information required to be contained in, or to accompany, the prescribed proof of origin form in addition to the prescribed information and specifying any statements or proof required to be contained therein or to accompany that form; and
(c) 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.
Marginal note:Denial or withdrawal of preferential tariff treatment
(5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.
(6) [Repealed, 1997, c. 14, s. 37]
- 1988, c. 65, s. 69
- 1992, c. 28, s. 9
- 1993, c. 44, s. 84
- 1996, c. 33, s. 30
- 1997, c. 14, s. 37
- 2012, c. 18, s. 25(F)
- Date modified: