CCRFTA Verification of Origin Regulations

Link to law: http://laws-lois.justice.gc.ca/eng/regulations/SOR-2004-129/FullText.html

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CCRFTA Verification of Origin Regulations

SOR/2004-129CUSTOMS ACT
Registration 2004-05-11
CCRFTA Verification of Origin Regulations
P.C. 2004-628 2004-05-11Whereas, pursuant to paragraph 167.1(b) Footnote a of the Customs ActFootnote b, the annexed Regulations give effect, in part, to a public announcement made on November 1, 2002;
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Solicitor General of Canada, pursuant to section 42.1 Footnote c, paragraphs 164(1)(i) Footnote d and (j) Footnote d, subsection 164(1.3) Footnote e and paragraph 167.1(b) Footnote a of the Customs ActFootnote b, hereby makes the annexed CCRFTA Verification of Origin Regulations.

Return to footnote aS.C. 1992, c. 28, s. 31(1)
Return to footnote bR.S., c. 1 (2nd Supp.)
Return to footnote cS.C. 1997, c. 36, s. 161
Return to footnote dS.C. 1992, c. 28, s. 30(1)
Return to footnote eS.C. 2001, c. 28, s. 30
Interpretation

1 The definitions in this section apply in these Regulations.

Act
Act means the Customs Act. (Loi)
customs administration
customs administration means the competent authority that is responsible under the law of Canada or of Costa Rica, as the case may be, for the administration of customs laws and regulations. (administration douanière)
Generally Accepted Accounting Principles
Generally Accepted Accounting Principles has the meaning assigned to that expression by subsection 1(4) of the CCRFTA Rules of Origin Regulations. (principes de comptabilité généralement reconnus)
goods
goods means goods for which preferential tariff treatment under the CCRFTA is claimed. (marchandises)
material
material means a good that is used in the production of another good, and includes a part or ingredient. (matière)
verification letter
verification letter means a letter that requests information with respect to the origin of goods that are the subject of a verification of origin. (lettre de vérification)
verification questionnaire
verification questionnaire means a questionnaire that requests information with respect to the origin of goods that are the subject of a verification of origin. (questionnaire de vérification)
verification visit
verification visit means the entry into premises or a place for the purpose of conducting a verification of origin of goods under paragraph 42.1(1)(a) of the Act. (visite de vérification)

Manner of Conducting a Verification of Origin

2 In addition to a verification visit, a verification of origin of goods may be conducted in any of the following manners:

(a) [Repealed, SOR/2008-111, s. 3]

(b) by reviewing a verification questionnaire completed by

(i) the exporter or producer of the goods, or
(ii) a producer or supplier of a material;

(c) by reviewing a written response received from a person referred to in paragraph (b) to a verification letter; and
(d) by reviewing any other information received from a person referred to in paragraph (b).

SOR/2008-111, s. 3.
Previous Version

Prescribed Premises

3 The premises in Costa Rica of the following persons are prescribed premises for the purposes of a verification visit:

(a) an exporter or a producer of goods; and
(b) a producer or a supplier of a material.

Conditions for Conducting a Verification Visit

4 (1) An officer may conduct a verification visit on condition that

(a) the officer sends a written notice of the intention to conduct the verification visit to

(i) the person whose premises are the subject of the verification visit,
(ii) the customs administration of Costa Rica at least five working days before the person referred to in subparagraph (i) is notified, and
(iii) if requested by the customs administration of Costa Rica, the Embassy of Costa Rica located in Canada; and

(b) the person whose premises are the subject of the verification visit consents to the verification visit.

(2) A notice referred to in paragraph (1)(a) shall specify

(a) the identity of the customs administration of the officer sending the notice;
(b) the name of the person whose premises are the subject of the verification visit;
(c) the date and place of the verification visit;
(d) the object and scope of the verification visit, including a description of the goods or materials that are the subject of the verification of origin;
(e) the name and title of the officer; and
(f) the legal authority for the verification visit.

Postponement of a Verification Visit

5 (1) When the customs administration of Costa Rica receives a notice referred to in paragraph 4(1)(a), it may postpone the verification visit by sending a written request to the officer who sent the notice within 15 days of receiving the notice.
(2) A postponement of a proposed verification visit under subsection (1) shall be for a period not exceeding 60 days beginning on the date of receipt of the notice, or for a longer period, where the longer period is agreed to by the customs administration of Canada and the customs administration of Costa Rica.
(3) When a person receives written notice pursuant to paragraph 4(1)(a), the person may, on a single occasion, and within 15 days of receipt of the written notice, request the postponement, in writing, of the verification visit for a period that does not exceed 60 days from the date of the receipt of the notice, or for such longer period that is agreed to by the customs administration of Canada.

Observers

6 (1) Any person who receives a notice pursuant to subparagraph 4(1)(a)(i) may designate two observers to be present during the verification visit.
(2) An observer designated under subsection (1) may not participate in the verification visit in a manner other than as an observer.
(3) A person who designates an observer under subsection (1) shall identify that observer to the officer conducting the verification visit.

SOR/2007-181, s. 1(F).
Previous Version

Generally Accepted Accounting Principles

7 If an officer determines, during the course of a verification of origin, that a producer of goods has failed to record costs in accordance with Generally Accepted Accounting Principles applied in the territory of Costa Rica, the officer shall send a written notice to the producer stating that the producer must record those costs in accordance with those principles within 60 days after receiving that written notice.

Verification Letters and Verification Questionnaires

8 A verification letter or verification questionnaire shall

(a) identify the customs administration of Canada and the name and title of the officer sending the verification letter or verification questionnaire;
(b) describe the goods or materials that are the subject of the verification of origin; and
(c) specify the period within which the verification letter must be answered or the verification questionnaire must be completed and returned, which period shall be not less than 30 days after the date on which the verification letter or the verification questionnaire was received.

Extension of Completion of a Verification Letter or Verification Questionnaire

9 A person who receives a verification letter or verification questionnaire may, on a single occasion, make a written request, within 30 days of receipt of the verification letter or verification questionnaire, to the customs administration conducting the erification, asking for an extension to the period referred to in paragraph 8(c). The extension shall be granted for a further period of not more than 30 days.

Denial or Withdrawal of Preferential Tariff Treatment Under CCRFTA

10 For the purposes of subsection 42.1(2) of the Act, preferential tariff treatment under the CCRFTA may be denied or withdrawn from the goods that are the subject of a verification of origin where the exporter or producer of the goods

(a) does not consent to a verification visit within 30 days of receipt of a notice pursuant to paragraph 4(1)(a);

(b) who is required to maintain records with respect to goods in accordance with the applicable laws of the country in which the verification of origin is conducted

(i) fails to maintain those records in accordance with those laws, or
(ii) denies the officer conducting the verification of origin access to those records; or

(c) does not answer the verification letter or complete and return the verification questionnaire to the officer within the time period specified in paragraph 8(c) or, in the case of an extension, section 9.

11 (1) An officer shall send a written notice of the intent to re-determine the origin of goods under subsection 59(1) of the Act with any statement that is provided to an exporter or producer of goods pursuant to subsection 42.2(1) of the Act and that states that the goods that are the subject of a verification of origin are not eligible for preferential tariff treatment under the CCRFTA.
(2) A notice referred to in subsection (1) shall include the date after which preferential tariff treatment under the CCRFTA, may be denied or withdrawn in respect of the goods that are the subject of the verification of origin and the period during which the exporter or producer of the goods may provide written comments or additional information regarding the origin of those goods.

12 A re-determination of the origin of goods shall not be made earlier than 10 days after the date on which the notice referred to in subsection 11(1) is received.

Methods of Sending Documents

13 A verification letter, a verification questionnaire, the notices referred to in paragraph 4(1)(a) and in sections 7 and 11 and the written request referred to in subsection 5(1) shall be sent by any method that produces confirmation of receipt.

Coming into Force

14 These Regulations are deemed to have come into force on November 1, 2002.