| Debt to Her
Majesty
|
(2) An amount referred to in subsection (1),
while it remains unpaid, is deemed to be a debt
owing to Her Majesty in right of Canada under
the Customs Act.
|
|
| Amount of
drawback or
refund not
paid reduced
by value of
by-product
|
(3) If goods in respect of which an
application was made under section 110 or 113
enter into a process that produces a by-product
in respect of which a refund or drawback
cannot be granted and the drawback or refund
has not yet been paid, the amount of the
drawback or refund shall be reduced by the
same proportion that the value of the
by-product bears to the total value of the
products produced from the processing of the
goods.
|
|
| Relief reduced
by value of
merchantable
scrap or waste
|
122. (1) If goods in respect of which relief
is granted under section 89 enter into a process
that produces merchantable scrap or waste in
respect of which the relief could not have been
granted, the processor shall, within 90 days
after the production of the scrap or waste, pay
to Her Majesty in right of Canada an amount
equal to the product obtained by multiplying
the value of the merchantable scrap or waste
by the rate of customs duty that applies, at the
time that the scrap or waste was produced, to
merchantable scrap or waste of the same kind.
|
|
| Debt to Her
Majesty
|
(2) An amount referred to in subsection (1),
while it remains unpaid, is deemed to be a debt
owing to Her Majesty in right of Canada under
the Customs Act.
|
|
| Drawback or
refund
reduced by
value of
merchantable
scrap or waste
|
(3) If goods in respect of which an
application was made under section 110 or 113
enter into a process that produces
merchantable scrap or waste in respect of
which a refund or drawback cannot be granted
and the drawback or refund has not yet been
paid, the amount of the drawback or refund
shall be reduced by an amount equal to the
product obtained by multiplying the value of
the merchantable scrap or waste by the rate of
customs duty that applies, at the time the
merchantable scrap or waste results from the
process, to merchantable scrap or waste of the
same kind.
|
|
| Interest on
overpayment
in relation to a
refund or
drawback
|
123. (1) Any person who is liable under
subsection 114(1) to pay an amount, other than
an amount in respect of duty levied under the
Special Import Measures Act, shall pay, in
addition to the amount, interest at the
specified rate for the period beginning on the
first day after the refund or drawback was
granted and ending on the day the amount is
paid in full, calculated on the amount of the
balance outstanding.
|
|
| Interest on
failure to
comply or
diversion
|
(2) Subject to subsection (4), a person who
is liable under subsection 118(1) or (2) to pay
an amount, other than an amount in respect of
duty levied under the Special Import
Measures Act, shall pay, in addition to the
amount, interest at the specified rate for the
period beginning on the day that the liability
was incurred and ending on the day the
amount is paid in full, calculated on the
amount of the balance outstanding.
|
|
| Interest on
by-products
and
merchantable
scrap or waste
|
(3) Subject to subsection (4), a person who
is liable under section 121 or 122 to pay an
amount, other than an amount in respect of
duty levied under the Special Import
Measures Act, shall pay, in addition to the
amount, interest at the specified rate for the
period beginning on the first day after the
production of the by-product or merchantable
scrap or waste and ending on the day the
amount is paid in full, calculated on the
amount of the balance outstanding.
|
|
| Exception
|
(4) If a person pays an amount owing under
paragraph 118(1)(b) or section 121 or 122
within the 90 day period referred to in that
paragraph or section, no interest on the
amount is payable by the person under
subsection (2) or (3).
|
|
| Computation
of interest on
certain duties
|
(5) A person who is liable under paragraph
118(1)(b) or section 121 or 122 to pay an
amount in respect of duty levied under the
Special Import Measures Act shall pay interest
at the prescribed rate in respect of each month
or fraction of a month during the period
beginning on the ninety-first day after the day
the amount became payable and ending on the
day the amount is paid in full, calculated on
the amount of the balance outstanding.
|
|
| Computation
of interest on
certain duties
|
(6) A person who is liable under section 98,
subsection 114(1) or paragraph 118(2)(b) to
repay the amount of a drawback or relief in
respect of duty levied under the Special
Import Measures Act and any interest on the
drawback shall pay, in addition to those
amounts, interest at the prescribed rate in
respect of each month or fraction of a month
during the period beginning on the first day
after the day the drawback was granted or the
person failed to comply with a condition to
which the relief was subject, as the case may
be, and ending on the day those amounts are
repaid in full, calculated on the amount of the
balance outstanding.
|
|
| Interest on the
payment of
relief for
NAFTA
|
(7) A person who is liable under subsection
95(1) to pay an amount, other than an amount
in respect of duty levied under the Special
Import Measures Act, shall pay, in addition to
the amount, interest at the specified rate for
the period beginning on the sixty-first day
after the day the amount became payable and
ending on the day the amount is paid in full,
calculated on the amount of the balance
outstanding.
|
|
| Interest to be
compounded
|
124. Interest computed at a prescribed rate
or at a specified rate, other than in respect of
an amount in respect of duty levied under the
Special Import Measures Act, shall be
compounded daily and, if interest computed in
respect of an amount under a provision of this
Act is unpaid on the day it would, but for this
section, have ceased to be computed under
that provision, interest at the specified rate,
computed and compounded daily on the
unpaid interest from that day to the day it is
paid, shall be paid in the same manner as the
provision requires the principal amount to be
paid.
|
|
| Prescribed
rate may be
authorized
|
125. The Minister of National Revenue may
authorize persons who are required under a
provision of this Act to pay interest on an
amount at a specified rate to instead pay
interest under that provision at the prescribed
rate.
|
|
| Waiver of
interest
|
126. (1) The Minister of National Revenue
may at any time waive or cancel payment of
all or any portion of any interest otherwise
payable under this Part.
|
|
| Interest on
interest
refunded
|
(2) If, as a result of a waiver or cancellation
under subsection (1), a person is refunded an
amount of interest that was paid, the person
shall be given, in addition to the refund,
interest at the prescribed rate for the period
beginning on the first day after the day the
amount was paid and ending on the day the
refund is given, calculated on the amount of
the refund.
|
|
| Interest
|
127. (1) A person who is granted a refund or
drawback of duties under section 110 or 113,
other than duty levied under the Special
Import Measures Act, shall be granted, in
addition to the drawback or refund, interest on
the drawback or refund at the prescribed rate
for the period beginning on the ninety-first
day after an application for the drawback or
refund is made in accordance with this Part
and ending on the day the drawback or refund
is granted.
|
|
| Interest on
SIMA duty
|
(2) A person who, under a provision of this
Part other than section 115, is granted a
drawback or refund of an amount in respect of
duty levied under the Special Import
Measures Act shall be granted, in addition to
the drawback or refund, interest on it at the
prescribed rate in respect of each month or
fraction of a month during the period
beginning on the ninety-first day after the day
an application for the drawback or refund is
made in accordance with this Part and ending
on the day the drawback or refund is granted.
|
|
| Payment out
of C.R.F.
|
128. A drawback or refund granted under
this Part shall be paid out of the Consolidated
Revenue Fund.
|
|
|
|
|
|
|
|
|
|
| Regulations
|
129. The Minister of National Revenue may
make regulations
|
|
|
|
(a) for the purposes of tariff item No.
9813.00.00 or 9814.00.00, permitting the
importation free of customs duties of
containers not originating in Canada, if that
Minister is satisfied that a like quantity of
usable containers has been exported; and
|
|
|
|
(b) for the purposes of tariff item No.
9897.00.00, prescribing
|
|
|
|
(i) conditions under which specimens of
aigrettes, egret plumes or osprey plumes
and the feathers, quills, heads, wings,
tails, skins or parts of skins of wild birds
of that tariff item may be imported for
any museum or for scientific or
educational purposes, and
|
|
|
|
(ii) the manner in which materials from
used or second-hand mattresses shall be
cleaned and fumigated and the
certificates that shall accompany those
materials.
|
|
| Specified
documentatio
n
|
130. The Minister of National Revenue may
specify documentation that is considered
acceptable for the purposes of tariff item No.
9827.00.00.
|
|
| Administrativ
e powers of
Minister of
National
Revenue
|
131. The Minister of National Revenue may
recognize authorities, representatives or
authorized persons in a country of origin as
competent for the purposes of conditions of
classification of goods under a tariff item.
|
|
| Regulations
|
132. (1) The Governor in Council may, on
the recommendation of the Minister, make
regulations
|
|
|
|
(a) amending the List of Tariff Provisions to
change or prescribe conditions of
classification of goods for the purposes of
Chapter 99 of that List;
|
|
|
|
(b) prescribing territories for the purposes
of the definition ``country'' in subsection
2(1);
|
|
|
|
(c) prescribing eligible Commonwealth
countries or conditions for eligibility of
Commonwealth countries for the purposes
of a tariff item of heading No. 51.11, 51.12
or 58.03;
|
|
|
|
(d) prescribing a rate of interest or rules for
determining a rate of interest for the
purposes of any provision of this Act;
|
|
|
|
(e) amending the schedule to exempt goods
of a tariff item of Chapter 98 of the List of
Tariff Provisions from customs duty
imposed under section 20 or duties imposed
under section 21 or 22 or under any other
Act of Parliament relating to customs;
|
|
|
|
(f) reducing the maximum value of goods
that are entitled to be classified under a
tariff item of heading No. 98.04;
|
|
|
|
(g) for the purposes of tariff item No.
9808.00.00, withdrawing privileges from
persons or classes of persons who are
referred to in that tariff item and are from a
country that refuses to grant the same
privileges to Canadian officials holding
corresponding or equivalent posts in that
country;
|
|
|
|
(h) for the purposes of tariff item No.
9810.00.00,
|
|
|
|
(i) designating institutions, foreign
countries and military service agencies,
and
|
|
|
|
(ii) withdrawing privileges from persons
or classes of persons who are referred to
in that tariff item and are from a country
that refuses to grant corresponding
privileges;
|
|
|
|
(i) amending the list of products set out in
tariff item No. 9905.00.00;
|
|
|
|
(j) designating goods for the purposes of
tariff item No. 9938.00.00;
|
|
|
|
(k) amending the list of goods in tariff item
No. 9987.00.00;
|
|
|
|
(l) in respect of goods or classes of goods of
heading No. 98.26, amending the schedule
to
|
|
|
|
(i) add, delete or amend tariff items
relating to goods or classes of goods
classified under each tariff item of that
heading,
|
|
|
|
(ii) amend the rates of customs duty
levied on goods or classes of goods
classified under a tariff item of that
heading,
|
|
|
|
(iii) amend the conditions under which
goods or classes of goods may be
imported under a tariff item of that
heading,
|
|
|
|
(iv) exclude any goods or classes of
goods from the application of a tariff item
of that heading,
|
|
|
|
(v) define terms of that heading, and
|
|
|
|
(vi) amend the maximum value of goods
that may be imported under a tariff item
of that heading;
|
|
|
|
(m) reducing any customs duty imposed on
goods of Chapter 89 in the List of Tariff
Provisions in such circumstances and under
such conditions as are prescribed;
|
|
|
|
(n) for the purposes of tariff item No.
9993.00.00, limiting or restricting the use,
kinds or quantity of goods that may be
classified under that tariff item;
|
|
|
|
(o) for the purposes of tariff item No.
9897.00.00,
|
|
|
|
(i) amending that tariff item to exclude
goods manufactured or produced wholly
or in part by prison labour from that tariff
item, or prescribing the conditions under
which such goods may be excluded from
that tariff item,
|
|
|
|
(ii) amending that tariff item to exclude
used or second-hand motor vehicles
manufactured before the calendar year in
which importation is sought to be made
from that tariff item, or prescribing the
conditions under which such vehicles
may be excluded from that tariff item,
and
|
|
|
|
(iii) amending that tariff item to exclude
used or second-hand aircraft from that
tariff item, or prescribing the conditions
under which such aircraft may be
excluded from that tariff item;
|
|
|
|
(p) for the purposes of tariff item No.
9898.00.00, amending that tariff item to
prescribe conditions under which arms,
military stores, munitions of war or
offensive weapons are excluded from that
tariff item;
|
|
|
|
(q) prescribing anything that is to be
prescribed under a tariff item in Chapter 98
or 99 in the List of Tariff Provisions;
|
|
|
|
(r) prescribing anything that may be
prescribed under this Act; and
|
|
|
|
(s) generally, for carrying out the purposes
and provisions of this Act.
|
|
| Approval by
Parliament
|
(2) Regulations made under paragraph
(1)(f), or under subparagraph (1)(l)(vi) that
reduce the maximum value of goods, cease to
have effect on the one hundred and eightieth
day after the day on which they become
effective or, if Parliament is not then sitting,
the fifteenth day thereafter that either House
of Parliament is sitting unless, not later than
that day, the regulations are approved by a
resolution adopted by both Houses of
Parliament.
|
|
| Meaning of
``sitting day''
|
(3) For the purposes of subsection (2), a day
on which either House of Parliament sits is
deemed to be a sitting day.
|
|
| Maximum
value restored
|
(4) At the time regulations referred to in
subsection (2) cease to have effect, the
maximum value shall be restored.
|
|
| Retroactive
effect
|
(5) A regulation made under paragraph
(1)(d) that provides that it is to come into force
on a day earlier than the day on which it is
registered under section 6 of the Statutory
Instruments Act comes into force on that
earlier day if it gives effect to a public
announcement made on or before that earlier
day.
|
|
| Regulations
|
133. The Governor in Council may, on the
recommendation of the Minister of National
Revenue, make regulations
|
|
|
|
(a) prescribing, for the purposes of section
101,
|
|
|
|
(i) the period after the exportation of
goods within which the goods must be
returned to Canada, and
|
|
|
|
(ii) what constitutes satisfactory
evidence of exportation of the goods;
|
|
|
|
(b) defining the expressions ``baggage'',
``conveyance'', ``former resident'',
``incidental to the international traffic of the
goods'', ``resident'', ``temporarily'' and
``temporary resident'' for the purposes of a
tariff item of Chapter 98 of the List of Tariff
Provisions;
|
|
|
|
(c) for the purposes of tariff item No.
9801.10.00, 9801.20.00, 9808.00.00 or
9810.00.00, prescribing conditions under
which goods may be imported;
|
|
|
|
(d) for the purposes of tariff item No.
9802.00.00,
|
|
|
|
(i) prescribing conditions under which
conveyances may be imported,
|
|
|
|
(ii) limiting the length of time that any
imported conveyance may remain in
Canada and the use that may be made of
the conveyance while it remains in
Canada, and authorizing the Minister of
National Revenue to extend those limits,
|
|
|
|
(iii) excluding any class of conveyance
from classification under that tariff item,
and
|
|
|
|
(iv) authorizing the Minister of National
Revenue to require security for imported
conveyances and limit the amount and
type of security that may be required;
|
|
|
|
(e) for the purposes of tariff item No.
9803.00.00,
|
|
|
|
(i) prescribing conditions under which
goods or conveyances may be imported
and authorizing the Minister of National
Revenue to establish such conditions in
specified circumstances,
|
|
|
|
(ii) limiting the quantity of any class of
goods that may be imported and
authorizing the Minister of National
Revenue to increase those limits in
specified circumstances,
|
|
|
|
(iii) limiting the length of time that
imported goods or conveyances may
remain in Canada and authorizing the
Minister of National Revenue to extend
those limits,
|
|
|
|
(iv) excluding any class of goods or
conveyances from classification under
that tariff item, and
|
|
|
|
(v) authorizing the Minister of National
Revenue to require security for imported
goods or conveyances and limit the
amount and type of security that may be
required;
|
|
|
|
(f) for the purposes of heading No. 98.04 or
of tariff item No. 9807.00.00, 9813.00.00,
9814.00.00, 9816.00.00, 9938.00.00 or
9989.00.00, prescribing conditions under
which goods may be imported;
|
|
|
|
(g) for the purposes of tariff item No.
9805.00.00,
|
|
|
|
(i) exempting goods or classes of goods
imported by any class of persons referred
to in that tariff item from any of its
requirements relating to the period
during which goods must be owned,
possessed or used abroad, and
|
|