Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations
P.C. 1997-2019 1997-12-29
Whereas the proposed Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting 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 subsections 32(1)Footnote c, (2) and (5)Footnote d and paragraph 164(1)(i)Footnote e of the Customs Actb, hereby makes the annexed Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations.
Accounting for Goods
2 An importer or owner of goods, or any person authorized to account for goods under paragraph 32(6)(a) or under subsection 32(7) of the Customs Act, shall, when accounting for the goods under section 32 of that Act, submit
(a) an invoice or written statement from the person who performed the repair or alteration, setting out a detailed description of and the value of the repair or alteration; and
(b) proof of exportation of the goods to the United States, Mexico, Chile, Costa Rica, Israel or another CIFTA beneficiary, an EFTA state, Peru, Colombia, Jordan or Panama.
- SOR/2004-127, s. 1
- SOR/2013-213, ss. 6, 15, 24, 30(F)
- SOR/2014-282, s. 6
- SOR/2016-145, s. 6
Coming into Force
5 These Regulations come into force on January 1, 1998.
- Date modified: