Marginal note:Request for re-determination or further re-determination
60 (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.
Marginal note:Request for review
(2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.
Marginal note:How request to be made
(3) A request under this section must be made to the Commissioner in the prescribed form and manner, with the prescribed information.
Marginal note:Commissioner’s duty on receipt of request
(4) On receipt of a request under this section, the Commissioner shall, without delay,
Marginal note:Notice requirement
(5) The Commissioner shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.
- R.S., 1985, c. 1 (2nd Supp.), s. 60
- 1992, c. 28, s. 12
- 1997, c. 36, s. 166
- 1999, c. 17, s. 127
- 2001, c. 25, s. 42
- Date modified: