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Version of document from 2006-03-22 to 2013-11-28:

Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations

SOR/98-44

CUSTOMS ACT

Registration 1997-12-29

Determination, Re-Determination and Further Re-Determination of Origin, Tariff Classification and Value for Duty Regulations

P.C. 1997-2016 1997-12-29

Whereas the proposed Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)Footnote a of the Customs ActFootnote b, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 59Footnote c, subsections 61(2)Footnote c and 65(1)Footnote d and paragraph 164(1)(i)Footnote e of the Customs Actb, hereby makes the annexed Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations.

Interpretation

 The definitions in this section apply in these Regulations.

Act

Act means the Customs Act. (Loi)

officer

officer means an officer designated by the Minister under subsection 58(1) or 59(1) of the Act. (agent)

Time Period

 The time period within which an officer may further re-determine the origin, tariff classification or value for duty under paragraph 59(1)(b) of the Act is five years from the date of the determination under section 58 of the Act, where the granting of the refund or the making of a correction referred to in paragraph 59(1)(b) of the Act occurs within the period of time beginning on the first day of the 37th month and ending on the last day of the 48th month after the date on which the determination was made under section 58.

Notice

Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty by a Designated Officer under Sections 58 and 59 of the Act

  •  (1) Where an officer makes a determination of origin of imported goods pursuant to subsection 58(1) of the Act, or a re-determination or further re-determination of origin of imported goods pursuant to subsection 59(1) of the Act, the officer shall give notice of the determination, re-determination or further re-determination, as the case may be,

    • (a) to

      • (i) the importer of the goods,

      • (ii) the owner of the goods at the time of release,

      • (iii) any person liable for payment of duties on the goods at the time of release, or

      • (iv) the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act; and

    • (b) where preferential tariff treatment under a free trade agreement was claimed in respect of those goods, to the person who has completed and signed a Certificate of Origin for the goods.

  • (2) Where an officer makes a determination of tariff classification or value for duty of imported goods pursuant to subsection 58(1) of the Act, or a re-determination or further re-determination pursuant to subsection 59(1) of the Act, the officer shall give notice of the determination, re-determination or further re-determination, as the case may be, to

    • (a) the importer of the goods;

    • (b) the owner of the goods at the time of release;

    • (c) any person liable for payment of duties on the goods at the time of release, or

    • (d) the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act.

Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty by the Deputy Minister under Section 61 of the Act

  •  (1) Where the Deputy Minister makes a re-determination or further re-determination of origin of imported goods pursuant to subsection 61(1) of the Act, the Deputy Minister shall give notice of the re-determination or further re-determination, as the case may be,

    • (a) to

      • (i) the importer of the goods,

      • (ii) the owner of the goods at the time of release,

      • (iii) any person liable for payment of duties on the goods at the time of release, or

      • (iv) the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act; and

    • (b) where preferential tariff treatment under a free trade agreement was claimed in respect of those goods, to the person who has completed and signed a Certificate of Origin for the goods.

  • (2) Where the Deputy Minister makes a re-determination or further re-determination of tariff classification or value for duty of imported goods pursuant to subsection 61(1) of the Act, the Deputy Minister shall give notice of the re-determination or further re-determination, as the case may be, to

    • (a) the importer of the goods;

    • (b) the owner of the goods at the time of release;

    • (c) any person liable for payment of duties on the goods at the time of release; or

    • (d) the person who accounted for the goods under subsection 32(1), (3) or (5) of the Act.

Payment of Duties

 The persons to whom paragraphs 59(3)(a) and 65(1)(a) of the Act apply are those persons who were given notice of the determination, re-determination or further re-determination, as the case may be, under section 3 or 4, other than a person referred to in paragraph 3(1)(b) or 4(1)(b).

Refund of Duties

 The persons to whom paragraphs 59(3)(b) and 65(1)(b) of the Act apply are those persons who were given notice of the determination, re-determination or further re-determination, as the case may be, under section 3 or 4 — other than a person referred to in paragraph 3(1)(b) or 4(1)(b) or a person authorized under paragraph 32(6)(a) or subsection 32(7) of the Act to account for goods.

Repeal

 [Repeal]

Coming into Force

 These Regulations come into force on January 1, 1998.


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