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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-01-01. Previous Versions

PART 3Duties Relief (continued)

DIVISION 2Importation without Full Payment of Duties (continued)

General (continued)

Marginal note:Refund or cancellation of security

 The Minister of Public Safety and Emergency Preparedness shall refund or cancel any security given

  • (a) in respect of the issuance of a licence under section 91, when the licence is cancelled;

  • (b) in respect of goods that would have been classified under tariff item No. 9993.00.00 if they had met the conditions set out in that tariff item, when the goods are accounted for under section 32 of the Customs Act and all duties payable in respect of the goods are paid;

  • (c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

  • (d) in respect of goods of any tariff item in respect of which security is required, other than goods of tariff item No. 9993.00.00, when the goods are exported in the manner and within the period referred to in the tariff item in respect of which security was given or within the period established or extended by the regulations;

  • (e) in respect of goods of tariff item No. 9993.00.00, when the goods are exported, destroyed, consumed or expended in the manner and within the period referred to in that tariff item or within the period established or extended by the regulations; and

  • (f) in respect of an application for relief under section 106, if

    • (i) the goods in respect of which the application was made are not exported within the period referred to in subsection 106(3) or (4), as the case may be, the goods are accounted for under section 32 of the Customs Act, and all duties and taxes payable in respect of the goods are paid,

    • (ii) the goods in respect of which the application was made are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs, or

    • (iii) the goods in respect of which the application was made are exported within the period referred to in subsection 106(3) or (4), as the case may be.

  • 1997, c. 36, s. 108
  • 2005, c. 38, ss. 88, 142, 145

DIVISION 3Obsolete or Surplus Goods

Marginal note:Definition of obsolete or surplus goods

 In this Division, obsolete or surplus goods means goods that are

  • (a) found to be obsolete or surplus

    • (i) in the case of imported goods, by their importer or owner, or

    • (ii) in any other case, by their manufacturer, producer or owner;

  • (b) not used in Canada;

  • (c) destroyed in such manner as the Minister of Public Safety and Emergency Preparedness may direct; and

  • (d) not damaged before their destruction.

  • 1997, c. 36, s. 109
  • 2005, c. 38, ss. 142, 145

Marginal note:Relief for obsolete or surplus goods

 If an application is made in accordance with section 111, a refund shall be granted of

  • (a) all duties, other than the goods and services tax, paid in respect of imported obsolete or surplus goods;

  • (b) all duties, other than taxes imposed under the Excise Tax Act, paid in respect of imported goods processed in Canada, if the goods that result from the processing become obsolete or surplus goods; and

  • (c) all duties, other than taxes imposed under the Excise Tax Act, paid in respect of imported goods, other than fuel or plant equipment, that are directly consumed or expended in the processing in Canada of goods that become obsolete or surplus goods.

Marginal note:Application

 An application under section 110 must be

  • (a) made in the prescribed form and manner, with the prescribed information,

    • (i) if the obsolete or surplus goods were imported, by the importer or owner of those goods, or

    • (ii) in any other case, by the manufacturer, producer or owner of the obsolete or surplus goods;

  • (b) accompanied by a waiver referred to in section 119, if applicable, and by the prescribed documents; and

  • (c) made within five years, or such other time as may be prescribed, after the goods in respect of which it is made are released.

  • 1997, c. 36, s. 111
  • 2005, c. 38, ss. 89(F), 145

Marginal note:Regulations

 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing documents that must accompany an application under section 110 and the period within which such an application must be made.

  • 1997, c. 36, s. 112
  • 2005, c. 38, ss. 142, 145

DIVISION 4Additional Relief

Marginal note:Refund or drawback

  •  (1) Subject to subsection (2), sections 96 and 98.1 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if

    • (a) relief or a refund of all or a portion of the duties could have been, but was not, granted under section 89 or 101;

    • (b) all or a portion of the duties was paid; and

    • (c) an application is made in accordance with subsection (3) and section 119.

  • Marginal note:No refund or drawback in respect of tobacco products

    (2) No refund or drawback of the duties imposed on tobacco products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.

  • Marginal note:Application

    (3) For the purposes of subsection (1), an application must

    • (a) be supported by such evidence as the Minister of Public Safety and Emergency Preparedness may require;

    • (b) be made by a prescribed person or by a person belonging to a prescribed class of persons;

    • (c) be made in the prescribed form and manner, with the prescribed information, within four years, or within such other time as may be prescribed, after the goods in respect of which it is made are released; and

    • (d) if the goods have not been exported or deemed exported for the purposes of relief under section 89, disclose the number of the certificate issued under section 90.

  • Marginal note:Regulations

    (4) For the purposes of this section, the Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing

    • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

    • (b) the portion of duties paid that may be granted as a refund or drawback under subsection (1);

    • (c) the persons or classes of persons who may make an application for a refund or drawback under subsection (1);

    • (d) the uses to which goods may be put or operations that goods may undergo after which the goods will be considered to be in the same condition;

    • (e) goods that are considered to be of the same class;

    • (f) the time within which an application for a refund or drawback must be made;

    • (g) the circumstances in which an application for a refund or drawback may be made;

    • (h) restrictions as to the classes of goods for which a refund or drawback may be granted; and

    • (i) the circumstances in which a refund or drawback may not be granted.

  • Marginal note:Designated goods

    (5) Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.

  • 1997, c. 36, s. 113
  • 2001, c. 28, s. 44
  • 2002, c. 19, ss. 11, 25, c. 22, s. 354
  • 2005, c. 38, ss. 89(F), 142, 145
  • 2011, c. 24, s. 133
  • 2017, c. 6, s. 104
 
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