Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations

2 (1) Subject to subsection (2), a verification in respect of goods may be conducted in a manner set out in one or more of the following paragraphs:

• (a) a review of a verification questionnaire completed by

  • (i) the importer or owner of the goods, or

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

• (b) a review of a written response received from a person referred to in paragraph (a) to a verification letter;

• (c) a review of any record or information or an inspection of any goods or component of goods received from a person referred to in paragraph (a);

• (d) the collection, from the premises prescribed under subsection 3(1), and review of information that

  • (i) was requested in a verification questionnaire or verification letter but was not provided, or

  • (ii) is needed to verify information from a completed verification questionnaire or written response to a verification letter.

(2) A verification in respect of goods of tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations for which the benefit of the Least Developed Country Tariff is claimed may be conducted in a manner set out in one or more of the following paragraphs:

• (a) a review of a verification questionnaire completed by

  • (i) the importer or owner of the goods,

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

  • (iii) the exporter or producer of the goods, or

  • (iv) a producer or supplier of a material that is used in the production of the goods;

• (b) a review of a written response received from a person referred to in paragraph (a) to a verification letter;

• (c) a review of any record or information or an inspection of any goods or component of goods received from a person referred to in paragraph (a);

• (d) the collection, from the premises prescribed under section 3, and review of information that

  • (i) was requested in a verification questionnaire or verification letter but was not provided, or

  • (ii) is needed to verify information from a completed verification questionnaire or written response to a verification letter.