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

4 (1) Where the President makes a re-determination or further re-determination of origin of imported goods pursuant to subsection 61(1) of the Act, the President 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 President 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 President 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.