1997, c. 36, s. 163	34. (1) Subsection 42.3(2) of the French version of the Act is replaced by the following:
Prise d'effet de la révision ou du réexamen	(2) Sous réserve du paragraphe (4), si, à la suite de la révision ou du réexamen, en application du paragraphe 59(1), de l'origine de marchandises qui font l'objet d'une demande visant l'obtention du traitement tarifaire préférentiel de l'ALÉNA ou de celui de l'ALÉCC et dont la vérification de l'origine est prévue par la présente loi, celles-ci ne peuvent pas bénéficier du traitement tarifaire préférentiel demandé pour le motif que le classement tarifaire ou la valeur d'une matière ou d'un matériel ou de plusieurs matières ou matériels utilisés pour la production de ces marchandises diffère du classement ou de la valeur correspondants de ces matières ou matériels dans le pays d'exportation - pays ALÉNA ou Chili -, la prise d'effet de la révision ou du réexamen est subordonnée à leur notification à l'importateur et à la personne qui a rempli et signé le certificat d'origine des marchandises.
1997, c. 36, s. 163	(2) Subsection 42.3(4) of the French version of the Act is replaced by the following:
Report de la date de prise d'effet	(4) La date de prise d'effet de la révision ou du réexamen de l'origine visé au paragraphe (2) est reportée pour une période maximale de quatre-vingt-dix jours, si le ministre est convaincu que l'importateur des marchandises ou la personne qui a rempli et signé le certificat d'origine de celles-ci a démontré qu'il s'est fondé de bonne foi, à son détriment, sur le classement tarifaire ou la détermination de la valeur des matières ou matériels visés à ce paragraphe effectués par l'administration douanière du pays ALÉNA d'exportation des marchandises ou du Chili, selon le cas.
2000, c. 30, s. 160	35. Subsection 43(1) of the Act is replaced by the following:
Production of records	43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.
	36. Subsection 43.1(1) of the Act is amended by striking out the word ``and'' at the end of paragraph (a), by adding the word ``and'' at the end of paragraph (b) and by adding the following after paragraph (b):
	(c) the tariff classification of the goods.
	37. Subsection 51(6) of the Act is replaced by the following:
Definition of ``time of importation''	(6) In this section, ``time of importation'' means
	(a) in respect of goods other than those to which paragraph 32(2)(b) applies, the date on which an officer authorizes the release of the goods under this Act or the date on which their release is authorized by any prescribed means; and
	(b) in respect of goods to which paragraph 32(2)(b) applies, the date on which the goods are received at the place of business of the importer, owner or consignee.
	38. Section 54 of the French version of the Act is replaced by the following:
Marchandises exportées au Canada en passant par un autre pays	54. Pour l'application des articles 45 à 55, les marchandises provenant d'un pays qui sont exportées au Canada en passant par un autre pays sont considérées, sous réserve des conditions réglementaires, comme ayant été expédiées directement au Canada à partir du premier pays.
1997, c. 36, s. 165	39. (1) Subsection 57.01(1) 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.
1997, c. 36, s. 165	(2) Subsection 57.01(2) of the French version of the Act is replaced by the following:
Décision présumée	(2) Dans le cas où l'agent ne rend pas sa décision au plus tard au moment de la déclaration en détail des marchandises prévue aux paragraphes 32(1), (3) ou (5), celles-ci sont réputées marquées conformément à l'article 35.01 sur le fondement des déclarations faites par l'auteur de la déclaration en détail.
1997, c. 36, s. 166	40. Paragraph 57.1(b) of the Act is replaced by the following:
	(b) the tariff classification of imported goods is to be determined in accordance with sections 10 and 11 of the Customs Tariff, unless otherwise provided in that Act; and
1997, c. 36, s. 166	41. (1) The portion of paragraph 59(1)(a) of the Act before subparagraph (i) is replaced by the following:
	(a) in the case of a determination under section 57.01 or 58, re-determine the origin, tariff classification, value for duty or marking determination of any imported goods at any time within
1997, c. 36, s. 166	(2) Subsection 59(2) of the Act is replaced by the following:
Notice requirement	(2) An officer who makes a determination under subsection 57.01(1) or 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.
1997, c. 36, s. 166	(3) The portion of subsection 59(3) of the Act before paragraph (b) is replaced by the following:
Payment or refund	(3) Every prescribed person who is given notice of a determination, re-determination or further re-determination under subsection (2) shall, in accordance with that decision,
	(a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, if a request is made under section 60, pay that amount or give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or
1997, c. 36, s. 166	(4) Subsection 59(4) of the Act is replaced by the following:
Amounts payable immediately	(4) Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not a request is made under section 60.
1997, c. 36, s. 166	42. (1) Subsections 60(1) and (2) of the Act are replaced by the following:
Request for re-determinati on or further re-determinati on	60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.
Request for review	(2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.
1997, c. 36, s. 166	(2) Paragraph 60(4)(b) of the French version of the Act is replaced by the following:
	b) la confirmation, la modification ou l'annulation de la décision anticipée;
1997, c. 36, s. 166	(3) Paragraph 60(4)(c) of the Act is replaced by the following:
	(c) re-determine or further re-determine the marking determination.
	43. The Act is amended by adding the following after section 60:
Extension of time to make a request	60.1 (1) If no request is made under section 60 within the time set out in that section, a person may make an application to the Commissioner for an extension of the time within which the request may be made, and the Commissioner may extend the time for making the request.
Reasons	(2) The application must set out the reasons why the request was not made on time.
How application made	(3) The application must be made to the Commissioner in the prescribed manner and form and contain the prescribed information.
Duties of Commissioner	(4) On receipt of an application, the Commissioner must, without delay, consider it and notify the person making the application, in writing, of the Commissioner's decision.
Date of request	(5) If the Commissioner grants the application, the request is valid as of the date of the Commissioner's decision.
Conditions for granting application	(6) No application may be granted unless
	(a) the application is made within one year after the expiry of the time set out in section 60; and
	(b) the person making the application demonstrates that
	(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person's name or the person had a bona fide intention to make a request,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
Extension of time by Canadian International Trade Tribunal	60.2 (1) A person who has made an application under section 60.1 may apply to the Canadian International Trade Tribunal to have the application granted after either
	(a) the Commissioner has refused the application; or
	(b) ninety days have elapsed after the application was made and the Commissioner has not notified the person of the Commissioner's decision.
	If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is refused.
How application made	(2) The application must be made by filing with the Commissioner and the Secretary of the Canadian International Trade Tribunal a copy of the application referred to in section 60.1 and, if notice has been given under subsection 60.1(4), a copy of the notice.
Powers of Canadian International Trade Tribunal	(3) The Canadian International Trade Tribunal may dispose of an application by dismissing or granting it and, in granting an application, it may impose any terms that it considers just or order that the request be deemed to be a valid request as of the date of the order.
When application to be granted	(4) No application may be granted under this section unless
	(a) the application under subsection 60.1(1) was made within one year after the expiry of the time set out in section 60; and
	(b) the person making the application demonstrates that
	(i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person's name or the person had a bona fide intention to make a request,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
1997, c. 36, s. 166	44. Subparagraph 61(1)(b)(ii) of the Act is replaced by the following:
	(ii) at any time, if the person who is given notice of a marking determination under section 57.01 or of a re-determination under paragraph 59(1)(a) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,
1992, c. 28, s. 16(1)	45. (1) Paragraph 65(1)(a) of the French version of the Act is replaced by the following:
	a) soit verser tout complément de droits dû sur les marchandises ou, si appel a été interjeté en vertu de l'article 67, payer cette somme ou donner la garantie, jugée satisfaisante par le ministre, du versement de ce complément et des intérêts échus ou à échoir sur ce complément;
1992, c. 28, s. 16(2)	(2) Subsection 65(2) of the Act is replaced by the following:
Amount owing or refund payable immediately	(2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.
	46. Section 65.1 of the Act is amended by adding the following after subsection (2):
Exception - marking determination s	(3) This section does not apply to a marking determination.
1997, c. 36, s. 168	47. (1) Subsection 66(1) of the Act is replaced by the following:
Interest on payments	66. (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, 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 determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.
1997, c. 36, s. 168	(2) Subsection 66(3) of the Act is replaced by the following:
Interest on refunds	(3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid 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.
1997, c. 36, s. 169; 1999, c. 17, par. 127(d)	48. Subsection 67(1) of the French version of the Act is replaced by the following:
Appel devant le Tribunal canadien du commerce extérieur	67. (1) Toute personne qui s'estime lésée par une décision du commissaire rendue conformément aux articles 60 ou 61 peut en interjeter appel devant le Tribunal canadien du commerce extérieur en déposant par écrit un avis d'appel auprès du commissaire et du secrétaire de ce Tribunal dans les quatre-vingt-dix jours suivant la notification de l'avis de décision.
	49. The Act is amended by adding the following after section 67:
Extension of time to appeal	67.1 (1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any terms that it considers just.
Reasons	(2) The application must set out the reasons why the notice of appeal was not filed on time.
How application made	(3) The application must be made by filing with the Commissioner and the Secretary of the Canadian International Trade Tribunal the application accompanied by the notice of appeal.
Conditions for granting application	(4) No order may be made under this section unless
	(a) the application is made within one year after the expiry of the time set out in section 67; and