|
|
|
|
| Meaning of
``electronic
filing''
|
8.1 (1) For the purposes of this section,
``electronic filing'' means using electronic
media in a manner specified in writing by the
Minister.
|
|
| Application
for electronic
filing
|
(2) A person who is required to file or
otherwise provide forms under this Act or the
Customs Tariff and who meets the criteria
specified in writing by the Minister may file
with the Minister in the prescribed manner an
application, in the prescribed form with the
prescribed information, for authorization to
file or otherwise provide the forms by way of
electronic filing.
|
|
| Authorization
|
(3) If the Minister is satisfied that a person
who files an application under subsection (2)
meets the criteria referred to in that
subsection, the Minister may, in writing,
authorize the person to file or otherwise
provide forms by way of electronic filing,
subject to such conditions as the Minister may
at any time impose.
|
|
| Revocation
|
(4) The Minister may revoke an
authorization granted to a person under
subsection (3) if
|
|
|
|
(a) the person, in writing, requests the
Minister to revoke the authorization;
|
|
|
|
(b) the person fails to comply with any
condition imposed in respect of the
authorization or any provision of this Act or
the Customs Tariff;
|
|
|
|
(c) the Minister is no longer satisfied that
the criteria referred to in subsection (2) are
met; or
|
|
|
|
(d) the Minister considers that the
authorization is no longer required.
|
|
| Notice of
revocation
|
(5) If the Minister revokes the
authorization, the Minister shall notify the
person in writing of the revocation and its
effective date.
|
|
| Deemed filing
|
(6) For the purposes of this Act and the
Customs Tariff, if a person files or otherwise
provides a form by way of electronic filing in
accordance with the conditions, if any,
imposed under subsection (3), it is deemed to
be filed or provided in the prescribed form on
the prescribed day.
|
|
| Print-outs as
evidence
|
(7) For the purposes of this Act and the
Customs Tariff, a document presented by the
Minister purporting to be a print-out of a form
received under this section shall be received as
evidence and, in the absence of proof to the
contrary, is proof of the form filed or otherwise
provided under this section.
|
|
| Regulations
|
(8) The Governor in Council may, on the
recommendation of the Minister, make
regulations for the operation of electronic
systems or any other technology to be used in
the administration of this Act or the Customs
Tariff, including regulations respecting
|
|
|
|
(a) the supplying of information or forms
for any purpose under this Act or the
Customs Tariff in electronic or other form,
the notification of persons and the
transmission of any other information under
this Act or the Customs Tariff;
|
|
|
|
(b) the payment of amounts under this Act
or the Customs Tariff by electronic
instructions; and
|
|
|
|
(c) the manner in which and the extent to
which, if at all, any provision of this Act or
the Customs Tariff or the regulations under
either Act applies to the electronic systems,
and adapting any such provision for the
purpose of applying it.
|
|
|
|
149. (1) Section 12 of the Act is amended
by adding the following after subsection (3):
|
|
| Goods
returned to
Canada
|
(3.1) For greater certainty, for the purposes
of the reporting of goods under subsection (1),
the return of goods to Canada after they are
taken out of Canada is an importation of those
goods.
|
|
| R.S., c. 41
(3rd Supp.),
s. 119
|
(2) The portion of subsection 12(7) of the
Act before paragraph (a) is replaced by the
following:
|
|
| Certain goods
not subject to
seizure
|
(7) Goods described in tariff item No.
9813.00.00 or 9814.00.00 in the List of Tariff
Provisions set out in the schedule to the
Customs Tariff
|
|
| 1995, c. 41,
s. 3(1)
|
150. (1) Paragraph 19(1)(c) of the Act is
replaced by the following:
|
|
|
|
(c) where such goods are designated as
ships' stores by regulations made under
paragraph 99(g) of the Customs Tariff,
remove them or cause them to be removed
from a customs office or sufferance
warehouse for use on board a conveyance of
a class prescribed under that paragraph in
accordance with regulations made under
that paragraph;
|
|
| 1995, c. 41,
s. 3(3)
|
(2) Paragraph 19(2)(c) of the Act is
replaced by the following:
|
|
|
|
(c) where the goods are designated as ships'
stores by regulations made under paragraph
99(g) of the Customs Tariff, remove them or
cause them to be removed from a bonded
warehouse for use on board a conveyance of
a class prescribed under that paragraph in
accordance with regulations made under
that paragraph;
|
|
| 1995, c. 41,
s. 4
|
151. Paragraph 20(2)(c) of the Act is
replaced by the following:
|
|
|
|
(c) where the goods are designated as ships'
stores by regulations made under paragraph
99(g) of the Customs Tariff, received on
board a conveyance of a class prescribed
under that paragraph for use on the
conveyance in accordance with regulations
made under that paragraph;
|
|
| 1993, c. 44,
s. 82
|
152. Subsections 32.2(2) and (3) of the Act
are replaced by the following:
|
|
| Corrections to
other
declarations
|
(2) Subject to regulations made under
subsection (7), an importer or owner of goods
or a person who is within a prescribed class of
persons in relation to goods or is authorized
under paragraph 32(6)(a) or subsection 32(7)
to account for goods shall, within ninety days
after the importer, owner or person has reason
to believe that the declaration of origin (other
than a declaration of origin referred to in
subsection (1)), declaration of tariff
classification or declaration of value for duty
made under this Act for any of those goods is
incorrect,
|
|
|
|
(a) make a correction to the declaration in
the prescribed form and manner, with the
prescribed information; and
|
|
|
|
(b) pay any amount owing as duties as a
result of the correction to the declaration
and any interest owing or that may become
owing on that amount.
|
|
| Correction
treated as
re-determinati
on
|
(3) A correction made under this section is
to be treated for the purposes of this Act as if
it were a re-determination under paragraph
59(1)(a).
|
|
| Four-year
limit on
correction
obligation
|
(4) The obligation under this section to
make a correction in respect of imported
goods ends four years after the goods are
accounted for under subsection 32(1), (3) or
(5).
|
|
| Correction not
to result in
refund
|
(5) This section does not apply to require or
allow a correction that would result in a claim
for a refund of duties.
|
|
| Diversions
|
(6) The obligation under this section to
make a correction to a declaration of tariff
classification includes an obligation to correct
a declaration of tariff classification that is
rendered incorrect by a failure, after the goods
are accounted for under subsection 32(1), (3)
or (5), to comply with a condition imposed
under a tariff item in the List of Tariff
Provisions set out in the schedule to the
Customs Tariff or under any regulations made
under that Act in respect of a tariff item in that
List.
|
|
| Regulations
|
(7) The Governor in Council may make
regulations prescribing the circumstances in
which certain goods are exempt from the
operation of subsection (6) and the classes of
goods in respect of which, the length of time
for which and the conditions under which the
exemptions apply.
|
|
| Duties
|
(8) If a declaration of tariff classification is
rendered incorrect by a failure referred to in
subsection (6), for the purposes of paragraph
(2)(b), duties do not include duties or taxes
levied under the Excise Tax Act, the Excise Act
or the Special Import Measures Act.
|
|
| 1992, c. 28,
s. 7(1)
|
153. Section 33.1 of the Act is replaced by
the following:
|
|
| Penalty for
failure to
account
|
33.1 Every person who fails to account for
imported goods, or fails to account for
imported goods in accordance with this Part
and the regulations made under this Act, is
liable to a penalty of $100 for each failure.
|
|
| 1992, c. 28,
s. 7(1)
|
154. Subsections 33.4(3) and (4) of the Act
are replaced by the following:
|
|
| When duties
deemed
payable
|
(3) For the purposes of subsection (1), any
duties in respect of goods payable under
paragraph 59(3) (a) or 65(1)(a) are deemed to
have become payable on the day duties
became payable in respect of the goods under
this Part.
|
|
| Interest-free
period
|
(4) If an amount of duties in respect of
goods that is payable by a person under
paragraph 59(3) (a) or 65(1)(a) in accordance
with a determination, re-determination or
further re-determination is paid by the person
within thirty days after the day (in this
subsection referred to as the ``decision day'')
the determination, re-determination or further
re-determination , as the case may be, is made,
interest is not payable under subsection (1) on
the amount for the period beginning on the day
after the decision day and ending on the day
the amount is paid.
|
|
| 1993, c. 44,
s. 83
|
155. Section 35.01 of the Act is replaced
by the following:
|
|
| Requirement
to comply
with marking
regulations
|
35.01 No person shall import goods that are
required to be marked by any regulations
made under section 19 of the Customs Tariff
unless the goods are marked in accordance
with those regulations.
|
|
| 1993, c. 44,
s. 83
|
156. Paragraph 35.02(2)(a) of the Act is
replaced by the following:
|
|
|
|
(a) to mark imported goods in accordance
with the regulations made under section 19
of the Customs Tariff, within such
reasonable time as may be stipulated in the
notice, if there has been a failure to comply
with section 35.01 with respect to the
goods ; or
|
|
| 1995, c. 41,
s. 12
|
157. Subsection 37(2) of the Act is re
placed by the following:
|
|
| Unclaimed
goods in a
bonded
warehouse
|
(2) Goods, other than goods of a class
prescribed by regulations made under
subparagraph 99 (f)(xii) of the Customs Tariff,
that have not been removed from a bonded
warehouse within such time as may be
prescribed by regulations made under
subparagraph 99 (f)(xi) of that Act may be
deposited by an officer in a place of
safe-keeping designated by the Minister for
that purpose.
|
|
| 1995, c. 41,
s. 13
|
158. Subsection 39.1(2) of the Act is
replaced by the following:
|
|
| Goods in
bonded
warehouse
forfeit if not
removed
|
(2) Goods of a class prescribed by
regulations made under subparagraph
99 (f)(xii) of the Customs Tariff that have not
been removed from a bonded warehouse
within such period of time as may be
prescribed by regulations made under
subparagraph 99 (f)(xi) of that Act are, at the
end of that period of time, forfeit.
|
|
| 1995, c. 41,
s. 15
|
159. Paragraphs 40(3)(c) and (d) of the
Act are replaced by the following:
|
|
|
|
(c) granted a certificate under section 90 of
the Customs Tariff, or
|
|
|
|
(d) granted a licence under section 91 of
that Act,
|
|
|
|
160. The Act is amended by adding the
following after section 42:
|
|
|
|
|
|
| Methods of
verification
|
42.01 An officer, or an officer within a class
of officers, designated by the Minister for the
purposes of this section, may conduct a
verification of origin (other than a verification
of origin referred to in section 42.1),
verification of tariff classification or
verification of value for duty in respect of
imported goods in the manner that is
prescribed.
|
|
| 1997, c. 14,
s. 38
|
161. Subparagraphs 42.1(1)(b)(i) and (ii)
of the Act are replaced by the following:
|
|
|
|
(i) a relief under section 89 of the
Customs Tariff from the payment of any
duties payable in respect of imported
goods that are subsequently exported to
a NAFTA country, or
|
|
|
|
(ii) a drawback under section 113 of the
Customs Tariff of duties paid in respect of
imported goods that are subsequently
exported to a NAFTA country.
|
|
| 1997, c. 14,
s. 38
|
162. Subsection 42.2(1) of the Act is
replaced by the following:
|
|
| Statement of
origin
|
42.2 (1) On completion of a verification of
origin under paragraph 42.1(1)(a), an officer
designated under subsection 42.1(1) shall
provide the exporter or producer whose goods
are subject to the verification of origin with a
statement as to whether the goods are eligible,
under the Customs Tariff, for the preferential
tariff treatment that was claimed.
|
|
| 1997, c. 14,
s. 38
|
163. Subsections 42.3(2) to (4) of the Act
are replaced by the following:
|
|
| Effective date
of
re-determinati
on or further
re-derminatio
n
|
(2) Subject to subsection (4), a
re-determination or further re-determination
of origin does not take effect until notice of it
is given to the importer of the goods and any
person who completed and signed a
Certificate of Origin for the goods if the result
of the re-determination or further
re-determination of origin made under
subsection 59(1) in respect of goods for which
preferential tariff treatment under NAFTA or
preferential tariff treatment under CCFTA is
claimed and that are the subject of a
verification of origin under this Act is that
|
|
|
|
(a) the goods are not eligible for that
preferential tariff treatment on the basis of
the tariff classification or value of one or
more materials used in their production;
and
|
|
|
|
(b) that tariff classification or value differs
from the tariff classification or value
applied to those materials by the NAFTA
country from which the goods were
exported or from Chile, as the case may be.
|
|
| Limitation
|
(3) A re-determination or further
re-determination of origin referred to in
subsection (2) shall not be applied to goods
imported before the date on which the notice
was given if the customs administration of the
NAFTA country from which the goods were
exported or of Chile, as the case may be, has,
before that date,
|
|
|
|
(a) given an advance ruling under Article
509 of NAFTA or Article E-09 of CCFTA,
as the case may be, or given another ruling
referred to in paragraph 12 of Article 506 of
NAFTA or paragraph 12 of Article E-06 of
CCFTA, as the case may be, on the tariff
classification or value of the materials
referred to in subsection (2); or
|
|
|
|
(b) given consistent treatment with respect
to the tariff classification or value of the
materials referred to in subsection (2) on
their importation into the NAFTA country
or Chile, as the case may be.
|
|
| Postponement
of effective
date
|
(4) The date on which a re-determination or
further re-determination of origin referred to
in subsection (2) takes effect shall be
postponed for a period not exceeding ninety
days if the importer of the goods that are the
subject of the re-determination or further
re-determination , or any person who
completed and signed a Certificate of Origin
for the goods, establishes to the satisfaction of
the Minister that the importer or the person, as
the case may be, has relied in good faith, to the
detriment of the importer or person, on the
tariff classification or value applied to the
materials referred to in that subsection by the
customs administration of the NAFTA
country from which the goods were exported
or of Chile, as the case may be.
|
|
| 1997, c. 14,
s. 38
|
164. Subsection 42.4(2) of the Act is
replaced by the following:
|
|
| Denial or
withdrawal of
entitlement:
NAFTA
country or
Chile
|
(2) Notwithstanding section 24 of the
Customs Tariff, the Minister may, subject to
the prescribed conditions, deny or withdraw
preferential tariff treatment under NAFTA or
preferential tariff treatment under CCFTA in
respect of goods for which that treatment is
claimed if the exporter or producer of the
goods has made false representations that
identical goods exported or produced by that
exporter or producer and for which that
treatment was claimed were eligible for that
treatment.
|
|
| 1993, c. 44,
s. 88
|
165. Section 57.01 of the Act is replaced
by the following:
|
|
| Marking
determination
|
57.01 (1) Any officer, or any officer within
a class of officers, designated by the Minister
for the purposes of this section may, at or
before the time goods imported from a
NAFTA country are accounted for under
subsection 32(1), (3) or (5), in the prescribed
manner and subject to the prescribed
conditions, make a determination as to
whether the goods have been marked in the
manner referred to in section 35.01 and shall
give notice of the determination to the
prescribed persons.
|
|
| Deemed
determination
|
(2) If an officer does not make a
determination under subsection (1) in respect
of goods imported from a NAFTA country at
or before the time the goods are accounted for
under subsection 32(1), (3) or (5), a
determination as to whether the goods have
been marked in the manner referred to in
section 35.01 shall be deemed to have been
made in accordance with any representations
that have been made in respect of the marking
of the goods by the person who accounted for
the goods.
|
|
| 1988, c. 65,
s. 70; 1992, c.
28, ss. 11(1),
12(1), 14;
1993, c. 44,
ss. 89 to 95;
1995, c. 41,
s. 19; 1996, c.
33, s. 34;
1997, c. 14,
ss. 40, 41
|
166. The heading before section 57.1 and
sections 57.1 to 64 of the Act are replaced by
the following:
|
|