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175. (1) The portion of subsection 74(1) of
the Act before paragraph (a) is replaced by
the following:
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| Refund
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74. (1) Subject to this section, section 75
and any regulations made under section 81, a
person who paid duties on any imported goods
may, in accordance with subsection (3), apply
for a refund of all or part of those duties, and
the Minister may grant to that person a refund
of all or part of those duties, if
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| 1988, c. 65,
s. 72; 1997, c.
14, s. 43(2)
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(2) Subsection 74(1) of the Act is amended
by striking out the ``or'' at the end of
paragraph (c.11) and by replacing
paragraph (d) with the following:
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(d) the calculation of duties owing was
based on a clerical, typographical or similar
error;
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(e) the duties were paid or overpaid as a
result of an error in the determination under
subsection 58(2) of origin (other than in the
circumstances described in paragraph (c.1)
or (c.11)), tariff classification or value for
duty in respect of the goods and the
determination has not been the subject of a
decision under any of sections 59 to 61;
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(f) the goods, or other goods into which they
have been incorporated, are sold or
otherwise disposed of to a person, or are
used, in compliance 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, before any other use is
made of the goods in Canada; or
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(g) the duties were overpaid or paid in error
for any reason that may be prescribed.
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| 1993, c. 44,
s. 98(2);
1997, c. 14,
s. 43(3)
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(3) Subsections 74(1.1) and (2) of the Act
are replaced by the following:
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| Refund
treated as
re-determinati
on
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(1.1) The granting of a refund under
paragraph (1)(c.1), (c.11), (e) or (f) or, if the
refund is based on tariff classification, value
for duty or origin, under paragraph (1)(g) is to
be treated for the purposes of this Act, other
than section 66, as if it were a
re-determination made under paragraph
59(1)(a).
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| Duties
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(1.2) The duties that may be refunded under
paragraph (1)(f) do not include duties or taxes
levied under the Excise Tax Act, the Excise Act
or the Special Import Measures Act.
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| Claims for
refund
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(2) No refund shall be granted under any of
paragraphs (1)(a) to (c) and (d) in respect of
a claim unless written notice of the claim and
the reason for it is given to an officer within
the prescribed time.
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| 1997, c. 14,
s. 43(4)
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(4) Subparagraphs 74(3)(b)(i) and (ii) of
the Act are replaced by the following:
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(i) in the case of an application for a
refund under paragraph (1)(a), (b), (c),
(c.11), (d), (e), (f) or (g) , four years after
the goods were accounted for under
subsection 32(1), (3) or (5), and
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(ii) in the case of an application for a
refund under paragraph (1)(c.1), one year
after the goods were accounted for under
subsection 32(1), (3) or (5) or such longer
period as may be prescribed .
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| 1997, c. 14,
s. 43(5)
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(5) Subsections 74(4) to (6) of the Act are
replaced by the following:
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| Effect of
denial of
refund
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(4) A denial of an application for a refund
of duties paid on goods is to be treated for the
purposes of this Act as if it were a
re-determination under paragraph 59(1)(a) if
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(a) the application is for a refund under
paragraph (1)(c.1) or (c.11) and the
application is denied because at the time the
goods were accounted for under subsection
32(1), (3) or (5), they were not eligible for
preferential tariff treatment under a free
trade agreement; or
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(b) the application is for a refund under
paragraph (1)(e), (f) or (g) and the
application is denied because the origin,
tariff classification or value for duty of the
goods as claimed in the application is
incorrect.
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| Effect of
denial of
refund
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(5) For greater certainty, a denial of an
application for a refund under paragraph
(1)(c.1), (c.11), (e), (f) or (g) on the basis that
complete or accurate documentation has not
been provided, or on any ground other than the
ground specified in subsection (4), is not to be
treated for the purposes of this Act as if it were
a re-determination under this Act of origin,
tariff classification or value for duty .
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| 1990, c. 36,
s. 2
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176. Section 74.1 of the Act is repealed.
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177. Section 77 of the Act is repealed.
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| 1992, c. 28,
s. 20(1)
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178. Subsection 80(1) of the Act is re
placed by the following:
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| Interest on
refunds
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80. (1) Any person who is granted a refund
of duties (other than amounts in respect of
duty levied under the Special Import
Measures Act) under section 74, 76 or 79 shall
be granted, in addition to the refund, interest
on the refund at the prescribed rate for the
period beginning on the ninety-first day after
the day an application for the refund is
received in accordance with paragraph
74(3)(b) and ending on the day the refund is
granted.
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| 1992, c. 28,
s. 21(1)
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179. Section 80.1 of the Act is replaced by
the following:
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| Interest on
past refunds
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80.1 Notwithstanding subsection 80(1), any
person who, under paragraph 74(1)(g) , is
granted a refund of duties on imported goods
on which the rate of customs duty is reduced
by a retroactive order or regulation of the
Governor in Council made under the Customs
Tariff shall be granted, in addition to the
refund, interest at the prescribed rate for the
period beginning on the day after the day the
duties were paid and ending on the day the
refund is granted, calculated on the amount of
the refund.
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180. The Act is amended by adding the
following after section 80.1:
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| Excess to be
repaid
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80.2 (1) Subject to subsection (2), if an
abatement or refund is granted to a person
under sections 73 to 76 and the person is not
entitled to all or part of it, the person is liable
to repay the amount to which they are not
entitled to Her Majesty in right of Canada, on
the day it is received by the person, together
with any interest that was granted to the person
under section 80 or 80.1 on that amount.
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| Excess to be
repaid -
paragraph
74(1)(f)
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(2) If an abatement or refund is granted to
a person under paragraph 74(1)(f) and the
goods are sold or otherwise disposed or are
subsequently used in a manner that fails to
comply with a condition imposed under a
tariff item in the List of Tariff Provisions in the
schedule to the Customs Tariff, the person who
was granted the refund or abatement
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(a) shall, within ninety days after the failure
to comply, report the failure to an officer at
a customs office; and
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(b) is, from the day of the failure to comply,
liable to repay to Her Majesty in right of
Canada any amount to which they are not
entitled, together with any interest that was
granted to the person under section 80 or
80.1 on that amount .
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| 1992, c. 28,
s. 24(1);
1993, c. 25,
ss. 77, 78;
1995, c. 41,
ss. 23 to 26
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181. The headings before section 88 and
sections 88 to 94 of the Act are repealed.
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| 1995, c. 41,
s. 29
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182. Paragraphs 109.1(a) and (b) of the
Act are replaced by the following:
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(a) with the terms and conditions on which
a licence was issued under section 24 of this
Act or section 91 of the Customs Tariff, or
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(b) with a regulation made under section 30
or 40 of this Act or any of paragraphs 99(f)
to (i) or section 100 of the Customs Tariff,
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| 1995, c. 41,
s. 29
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183. Section 109.11 of the Act is replaced
by the following:
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| Definition of
``duties
payable''
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109.11 (1) In this section, ``duties payable''
means duties that have not been paid but does
not include, for the purposes of calculating a
penalty under subsection (2) or (3) in respect
of a failure to comply with subsection 118(1)
or (2), 121(1) or 122(1) of the Customs Tariff,
an amount in respect of duty levied under the
Special Import Measures Act.
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| Contravention
relating to
release
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(2) Every person who fails to comply with
section 31, 32.2 or 80.2 of this Act or
subsection 95(1), 118(1) or (2), 121(1) or
122(1) of the Customs Tariff is liable to a
penalty equal to the total of
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(a) an amount equal to 5% of the duties
payable, and
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(b) an amount equal to the product obtained
when 1% of the duties payable that were
unpaid when the amount was required to be
paid, is multiplied by the number of
complete months, not exceeding 12, from
the day on which the amount was required
to be paid to the day on which the amount
was paid.
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| Repeated
failures
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(3) Every person who fails to comply with
section 31, 32.2 or 80.2 of this Act or
subsection 95(1), 118(1) or (2), 121(1) or
122(1) of the Customs Tariff and by whom, at
the time of failure, a penalty was payable
under this subsection or subsection (2) in
respect of a failure to comply in any of the
three preceding years is liable to a penalty
equal to the total of
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(a) an amount equal to 10% of the duties
payable, and
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(b) an amount equal to the product obtained
when 2% of the duties payable that were
unpaid when the amount was required to be
paid, is multiplied by the number of
complete months, not exceeding 20, from
the day on which the amount was required
to be paid to the day on which the amount
was paid.
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| 1995, c. 41,
s. 29
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184. Subsection 109.2(1) of the Act is
replaced by the following:
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| Definition of
``designated
goods''
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109.2 (1) In this section, ``designated
goods'' includes firearms, weapons,
ammunition and any other goods classified
under Chapter 93 of the List of Tariff
Provisions set out in the schedule to the
Customs Tariff or under tariff item No.
9898.00.00 of that List .
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| 1995, c. 41,
s. 31
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185. Clause 117(a)(i)(A) of the Act is
replaced by the following:
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(A) at the time of seizure, if the goods
have not been accounted for under
subsection 32(1), (2) or (5) or if duties
or additional duties have become due
on the goods under paragraph
32.2(2)(b) in circumstances to which
subsection 32.2(6) applies , or
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| 1995, c. 41,
s. 32
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186. Clause 119(1)(a)(i)(A) of the Act is
replaced by the following:
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(A) at the time of seizure, if the
animals or perishable goods have not
been accounted for under subsection
32(1), (2) or (5) or if duties or addition
al duties have become due on the
goods under paragraph 32.2(2)(b) in
circumstances to which subsection
32.2(6) applies , or
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| 1995, c. 41,
s. 33
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187. Paragraph 124(2)(a) of the Act is
replaced by the following:
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(a) at the time the notice is served, if the
goods have not been accounted for under
subsection 32(1), (2) or (5) or if duties or
additional duties have become due on the
goods under paragraph 32.2(2)(b) in
circumstances to which subsection 32.2(6)
applies ; or
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| 1995, c. 41,
s. 34
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188. Section 126.1 of the Act is replaced
by the following:
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| No review or
appeal
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126.1 Sections 127 to 133 do not apply to a
contravention of subsection 40(3) of this Act
by a person referred to in paragraph (c) of that
subsection, or to a contravention of section
32.2 of this Act in circumstances to which
subsection 32.2(6) of this Act applies , or to a
contravention of subsection 95(1), 118(1) or
(2), 121(1) or 122(1) of the Customs Tariff.
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| 1995, c. 41,
s. 35(1)
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189. (1) Subparagraph 133(2)(a)(i) of the
Act is replaced by the following:
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(i) at the time of seizure, if the goods
have not been accounted for under
subsection 32(1), (2) or (5) or if duties or
additional duties have become due on the
goods under paragraph 32.2(2)(b) in
circumstances to which subsection
32.2(6) applies , or
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| 1995, c. 41,
s. 35(2)
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(2) Paragraph 133(4)(a) of the Act is
replaced by the following:
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(a) at the time of seizure or of service of the
notice under section 124, if the goods have
not been accounted for under subsection
32(1), (2) or (5) or if duties or additional
duties have become due on the goods under
paragraph 32.2(2)(b) in circumstances to
which subsection 32.2(6) applies ; or
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| 1992, c. 28,
s. 29(1)
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190. Paragraphs 147.1(6)(b) and (c) of the
Act are replaced by the following:
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(b) duties have not been collected by the
Corporation in respect of the mail, the mail
has not been delivered and a request for a
re-determination or further
re-determination has been made under
subsection 60(1) in respect of the mail; or
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(c) in any other case, duties have not been
collected by the Corporation in respect of
the mail, the mail has not been delivered
and the period in which a request for a
re-determination or further
re-determination may be made under
subsection 60(1) in respect of the mail has
not expired.
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| 1993, c. 44,
s. 106
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191. Paragraph 159.1(c) of the Act is
replaced by the following:
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(c) with intent to conceal the information
given by or contained in the mark, alters,
defaces, removes or destroys a mark on
imported goods made as required by the
regulations made under subsection 19(2) of
the Customs Tariff.
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| R.S., c. 47
(4th Supp.)
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| 1996, c. 33,
s. 16
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192. (1) Subsection 2(2.1) of the Canadian
International Trade Tribunal Act is
amended by striking out the word ``and'' at
the end of paragraph (a) and by replacing
paragraph (b) with the following:
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(b) ``Canada-Israel Free Trade Agreement
Tariff'' means the rates of customs duty
referred to in section 50 of the Customs
Tariff; and
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(c) ``imported from Israel or another CIFTA
beneficiary'' and ``Israel or another CIFTA
beneficiary'' have the same meaning as in
subsection 2(1) of the Customs Tariff.
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| 1997, c. 14,
s. 19(2)
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(2) Paragraph 2(3)(b) of the Act is re
placed by the following:
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(b) ``Chile Tariff'' means the rates of
customs duty referred to in section 46 of the
Customs Tariff.
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| 1993, c. 44,
s. 36; 1994, c.
47, par.
46(a)(F)
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193. Subsections 19.01(2) and (3) of the
Act are replaced by the following:
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| Inquiry into
United States
tariff matters
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(2) The Tribunal shall inquire into and
report to the Governor in Council on the
question whether goods that are entitled to the
United States Tariff in the List of Tariff
Provisions set out in the schedule to the
Customs Tariff, other than textile and apparel
goods, are, as a result of the reduction of that
tariff, being imported in such increased
quantities and under such conditions that they
alone constitute a principal cause of serious
injury to domestic producers of like or directly
competitive goods, if the Governor in
Council, on the recommendation of the
Minister, refers the question to it for inquiry
and report.
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| Inquiry into
Mexico and
Mexico-Unite
d States tariff
matters
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(3) The Tribunal shall inquire into and
report to the Governor in Council on the
question whether goods that are entitled to the
Mexico Tariff, or the Mexico-United States
Tariff, in the List of Tariff Provisions set out in
the schedule to the Customs Tariff, other than
textile and apparel goods, are, as a result of the
reduction of that tariff, being imported in such
increased quantities and under such
conditions that they alone constitute a
principal cause of serious injury, or threat
thereof, to domestic producers of like or
directly competitive goods, if the Governor in
Council, on the recommendation of the
Minister, refers the question to it for inquiry
and report.
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| 1994, c. 47,
s. 32; 1997, c.
14, s. 21
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194. Subsection 19.02(1) of the Act is
replaced by the following:
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| Mid-term
review
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19.02 (1) If an order made under subsection
55(1), section 60 or subsection 63(1) of the
Customs Tariff or subsection 5(3), (3.2) or
(4.1) of the Export and Import Permits Act
specifies that it remains in effect for a period
of more than three years, the Tribunal shall,
before the mid-point of the period,
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(a) review developments since the order
was made respecting the goods that are
subject to the order and like or directly
competitive goods produced by domestic
producers;
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(b) in light of the review, prepare a report on
the developments and provide advice on
whether the order should remain in effect,
be repealed or be amended; and
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(c) submit a copy of the report to the
Governor in Council and the Minister.
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| 1988, c. 65,
s. 52
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195. Subsection 19.1(2) of the Act is
replaced by the following:
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| Inquiry into
United States
tariff matters
|
(2) The Tribunal shall inquire into and
report to the Governor in Council on the
question whether goods that are entitled to the
United States Tariff in the List of Tariff
Provisions set out in the schedule to the
Customs Tariff are, as a result of the reduction
or elimination of that tariff, being imported in
such increased quantities and under such
conditions that they alone constitute a
principal cause of serious injury to domestic
producers of like or directly competitive
goods, if the Governor in Council, on the
recommendation of the Minister of Finance,
refers the question to it for inquiry and report.
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| 1993, c. 44,
s. 40; 1994, c.
47, paras.
46(d)(F) and
47(a)(F)
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196. (1) Subsections 23(1.01) to (1.03) of
the Act are replaced by the following:
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| Filing of
complaint
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(1.01) Any domestic producer of goods that
are like or directly competitive with any
goods, other than textile and apparel goods,
being imported into Canada and that are
entitled to the United States Tariff in the List
of Tariff Provisions set out in the schedule to
the Customs Tariff, or any person or
association acting on behalf of any such
domestic producer, may file a written
complaint with the Tribunal alleging that, as
a result of the reduction of that tariff, the
imported goods are being imported in such
increased quantities and under such
conditions as to alone constitute a cause of
serious injury to domestic producers of like or
directly competitive goods.
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