Imports of Certain Textile and Apparel Goods From Costa Rica Customs Duty Remission Order (SOR/2002-399)

Interpretation

1 The definitions in this section apply in this Order.

apparel

apparel means goods referred to in Chapters 61 and 62 of the List of Tariff Provisions that are cut or knit to shape and are sewn or otherwise assembled in Costa Rica from fabric or yarn produced or obtained outside the free trade area. (vêtements)

fabric and made-up goods

fabric and made-up goods means

• (a) cotton or man-made fibre fabric and cotton or man-made fibre made-up textile goods referred to in Chapters 52 to 55 of the List of Tariff Provisions, other than goods containing 36% or more by weight of wool or fine animal hair, and in Chapters 58, 60 and 63 of the List of Tariff Provisions that are woven or knitted in Costa Rica from yarn produced or obtained outside the free trade area or that are knitted in Costa Rica from yarn spun in Costa Rica from fibre produced or obtained outside the free trade area;

• (b) goods of subheading 9404.90 that are finished and cut and sewn or otherwise assembled from fabrics referred to in any of subheadings 5208.11 to 5208.29, 5209.11 to 5209.29, 5210.11 to 5210.29, 5211.11 to 5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 to 5513.19, 5514.11 to 5514.19, 5516.11, 5516.21, 5516.31, 5516.41 or 5516.91 that are produced or obtained outside the free trade area; or

• (c) wool fabric and wool made-up textile goods referred to in Chapters 51 to 55 of the List of Tariff Provisions, containing 36% or more by weight of wool or fine animal hair, and in Chapters 58, 60 and 63 of the List of Tariff Provisions that are woven or knitted in Costa Rica from yarn produced or obtained outside the free trade area or that are knitted in Costa Rica from yarn spun in Costa Rica from fibre produced or obtained outside the free trade area. (tissus et articles confectionnés)

free trade area

free trade area means the area comprising Canada and Costa Rica. (zone de libre-échange)

spun yarn

spun yarn means cotton or man-made fibre yarns referred to in any of headings 52.05 to 52.07 or 55.09 to 55.11 that are spun in Costa Rica from fibre referred to in any of headings 52.01 to 52.03 or 55.01 to 55.07 that is produced or obtained outside the free trade area. (filés)

Remission of Customs Duty

2 Subject to section 3, remission is hereby granted of the customs duty paid or payable at the Most-Favoured-Nation Tariff rates of customs duty on apparel, fabric and made-up goods and spun yarn imported from Costa Rica on or after the day on which section 37 of the Canada-Costa Rica Free Trade Agreement Implementation Act, and chapter 28 of the Statutes of Canada, 2001, come into force, in an amount equal to the difference between the customs duty payable at those rates and the customs duty that would be payable if the imported goods were entitled to the applicable Costa Rica Tariff rates of customs duty.

Conditions

• 3 (1) The remission granted under section 2 applies only to an amount not exceeding the annual quantitative limits for each of the goods referred to in that section that are set out in Schedules 6.B.1, 6.B.2 and 6.B.3 to Appendix III.1.6.1 of Annex III.1 to Chapter III of the Canada-Costa Rica Free Trade Agreement.

• (2) Remission under section 2 is granted on the condition that the importer or owner of the goods provides to a customs officer, at the request of the officer,

  • (a) at the time the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act or are the subject of an application for a refund of the customs duty, a certificate issued under the Export and Import Permits Act and the Import Certificate Regulations, identifying the quantity available for purposes of remission or refund under Chapter III of the Canada-Costa Rica Free Trade Agreement;

  • (b) at the time that the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act or are the subject of an application for a refund of the customs duty, a written declaration, in English or French, indicating that the certification referred to in subparagraph (c)(i) is in the possession of the importer or owner; and

  • (c) at the time that the goods are released, or at any other time after the importer or owner provides the declaration referred to in paragraph (b),

    • (i) a certification of the exporter, in English, French or Spanish, in the form set out in the schedule, accompanied by a copy of the applicable invoice or sales agreement, and

    • (ii) if the certification is in Spanish, an English or French translation of the certification.

Coming into Force

Footnote ^*4 This Order comes into force on the day on which section 37 of the Canada-Costa Rica Free Trade Agreement Implementation Act, chapter 28 of the Statutes of Canada, 2001, comes into force.

• Return to footnote ^*[Note: Regulations in force November 1, 2002, see SI/2002-146.]

SCHEDULE(Subparagraph 3(2)(c)(i))Exporter’s Certification of Non-Originating Textile Goods

I, the exporter of the goods referred to in the attached invoice or sales agreement, hereby certify that those goods comply with the applicable requirements specified in Appendix III.1.6.1 of Annex III.1 to Chapter III of the Canada-Costa Rica Free Trade Agreement.

NAME:

TITLE:

COMPANY:

TELEPHONE:

FAX:

INVOICE NO.:

Signature of Exporter

Date