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

Link to law: http://laws-lois.justice.gc.ca/eng/regulations/SOR-98-44/FullText.html

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

SOR/98-44CUSTOMS 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 1997-12-29Whereas 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;
Return to footnote aS.C. 1992, c. 28, s. 30(3)
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.

Return to footnote bR.S., c. 1 (2nd Supp.)
Return to footnote cS.C. 1997, c. 36, s. 166
Return to footnote dS.C. 1997, c. 36, s. 167(1)
Return to footnote eS.C. 1992, c. 28, s. 30(1)
Interpretation

1 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

2 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

3 (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.

3.1 Despite subsection 3(1), in the case of a determination that is treated under subsection 97.201(5) of the Act as if it were a re-determination under paragraph 59(1)(a) of the Act, the officer shall give notice of re-determination, referred to in subsection 59(2) of the Act, to the exporter or producer of the goods subject to the determination.
SOR/2013-213, s. 28.

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

[SOR/2013-213, s. 4]

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.

SOR/2013-213, s. 4.
Previous Version

Payment of Duties

5 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

6 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

7 [Repeal]

Coming into Force

8 These Regulations come into force on January 1, 1998.