BILL S-23 (Royal Assent)

	49-50 ELIZABETH II
	CHAPTER 25

An Act to amend the Customs Act and to make related amendments to other Acts

[Assented to 25th October, 2001]

	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. 1 (2nd Supp.)	CUSTOMS ACT
1997, c. 36, s. 147(1)	*1. (1) The definitions ``person'', ``prescribed'' and ``release'' in subsection 2(1) of the Customs Act* are replaced by the following:**
``person'' « personne »	``person'' means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind;
``prescribed'' « réglementair e »	``prescribed'' means
	(a) in respect of a form or the manner of filing a form, authorized by the Minister,
	(b) in respect of the information to be provided on or with a form, specified by the Minister, and
	(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;
``release'' « dédouaneme nt »	``release'' means
	(a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and
	(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee;
	(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
``Agency'' « Agence »	``Agency'' means the Canada Customs and Revenue Agency;
``data'' « données »	``data'' means representations, in any form, of information or concepts;
``record'' « document »	``record'' means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device;
	(3) Section 2 of the Act is amended by adding the following after subsection (1.2):
Electronic records	(1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.
1999, c. 17, s. 123(3)	(4) Subsection 2(3) of the French version of the Act is replaced by the following:
Attributions du commissaire	(3) Les attributions conférées au commissaire par la présente loi peuvent être exercées par toute personne qu'il autorise à agir ainsi ou par tout agent appartenant à une catégorie d'agents qu'il autorise à agir ainsi. Les attributions ainsi exercées sont réputées l'avoir été par le commissaire.
1992, c. 28, s. 2(1)	2. Section 3.1 of the Act is replaced by the following:
Interest to be compounded	3.1 Interest shall be computed at a prescribed rate or at a specified rate and compounded daily and, if interest is computed in respect of an amount under a provision of this Act and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate shall be computed and compounded daily on that unpaid interest from that day to the day it is paid and shall be paid as that provision required the amount to be paid.
1995, c. 41, s. 2	3. Subsection 3.3(1) of the Act is replaced by the following:
Waiver of penalty or interest	3.3 (1) The Minister or any officer designated by the Minister for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.
Exception	(1.1) Subsection (1) does not apply if measures may be taken under section 127.1, a request under section 129 is made or the time for making a request set out in that section has not expired.
	4. The Act is amended by adding the following after section 3.4:
	Payment of Large Amounts
Where excess amount to be paid	3.5 Except in the circumstances that the Minister may specify, every person who makes a payment of any amount under this Act shall, if the amount exceeds the amount specified by the Minister, make the payment to the account of the Receiver General in the prescribed manner and within the prescribed time at
	(a) a bank;
	(b) a credit union;
	(c) a corporation authorized by an Act of Parliament or of the legislature of a province to carry on the business of offering its services as a trustee to the public; or
	(d) a corporation authorized by an Act of Parliament or of the legislature of a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or of investing in mortgages or hypothecary claims on immovables.
	5. The Act is amended by adding the following after section 4:
Undertakings	4.1 In the case of goods to which paragraph 32(2)(b) applies, the Minister may accept from an importer or transporter an undertaking to assume obligations in relation to compliance with this Act and the regulations.
	6. The Act is amended by adding the following after section 7:
	Provision of Information
Obligation to provide accurate information	7.1 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.
	7. Section 8 of the Act is replaced by the following:
Declaration	8. The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.
1997, c. 36, s. 148	8. (1) Subsection 8.1(7) of the French version of the Act is replaced by the following:
Imprimés en preuve	(7) Pour l'application de la présente loi et du Tarif des douanes, un document présenté par le ministre, paraissant être l'imprimé d'un formulaire reçu en application du present article, est admissible en preuve et établit, sauf preuve contraire, la production ou la fourniture du formulaire en application du présent article.
1997, c. 36, s. 148	(2) The portion of subsection 8.1(8) of the Act before paragraph (a) is replaced by the following:
Regulations	(8) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic systems or any other technology to be used in the administration of this Act or the Customs Tariff, including regulations respecting
	9. Subsection 9(3) of the Act is replaced by the following:
Records	(3) If an officer so requests, a customs broker shall make available to the officer, within the time specified by the officer, any records that the customs broker is required by the regulations to keep.
	10. (1) Subsections 11(1) and (2) of the Act are replaced by the following:
Presentation of persons on arrival in Canada	11. (1) Subject to this section, every person arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present himself or herself to an officer and answer truthfully any questions asked by the officer in the performance of his or her duties under this or any other Act of Parliament.
Exception	(2) Subsection (1) does not apply to any person who has presented himself or herself outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to his or her arrival in Canada unless an officer requires that person to present himself or herself to the officer.
	(2) Section 11 of the Act is amended by adding the following after subsection (5):
Exception - alternative manner	(6) Subsection (1) does not apply to a person who
	(a) holds an authorization issued by the Minister under subsection 11.1(1) to present himself or herself in a prescribed alternative manner and who has presented himself or herself in the manner authorized for that person; or
	(b) is a member of a prescribed class of persons authorized by regulations made under subsection 11.1(3) to present himself or herself in a prescribed alternative manner and who has presented himself or herself in the manner authorized for that class.
Powers of officer	(7) Notwithstanding that a person holds an authorization under subsection 11.1(1) or is authorized under the regulations made under subsection 11.1(3), an officer may require a person to present himself or herself in accordance with subsection (1).
	11. The Act is amended by adding the following after section 11:
Minister may authorize	11.1 (1) Subject to the regulations, the Minister may issue to any person an authorization to present himself or herself in an alternative manner.
Amendment, etc., of authorization	(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate an authorization.
Regulations	(3) The Governor in Council may make regulations
	(a) prescribing classes of persons who may be authorized to present themselves in alternative manners;
	(b) respecting alternative manners of presentation;
	(c) respecting the requirements and conditions that are to be met before authorizations may be issued;
	(d) respecting the terms and conditions of authorizations;
	(e) respecting the amendment, suspension, renewal, cancellation or reinstatement of authorizations; and
	(f) respecting fees or the manner of determining fees to be paid for authorizations.
Designation of customs controlled areas	11.2 (1) The Minister may designate an area as a customs controlled area for the purposes of this section and sections 11.3 to 11.5 and 99.2 and 99.3.
Amendment, etc. of designation	(2) The Minister may amend, cancel or reinstate at any time a designation made under this section.
Entry prohibited	11.3 No owner or operator of a facility where a customs controlled area is located shall grant or allow to be granted access to the customs controlled area to any person unless the person
	(a) has been authorized by the Minister in accordance with regulations made under section 11.5; or
	(b) is a prescribed person or a member of a prescribed class of persons.
Presentation and reporting	11.4 (1) Subject to subsection (2), every person leaving a customs controlled area, other than for the purpose of boarding a flight with a destination outside Canada, shall
	(a) present himself or herself in the prescribed manner to an officer and identify himself or herself;
	(b) report in the prescribed manner and make available to the officer any goods that he or she has acquired through any means while in the customs controlled area; and
	(c) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.
Non-applicati on of subsection (1)	(2) Subsection (1) does not apply to
	(a) persons who are required to present themselves under section 11 or report goods under section 12; or
	(b) prescribed persons or members of prescribed classes of persons in prescribed circumstances.
Regulations	11.5 The Governor in Council may make regulations
	(a) respecting the authorization of persons under paragraph 11.3(a);
	(b) prescribing persons or classes of persons who may be granted access under paragraph 11.3(b);
	(c) respecting the circumstances in which an authorization under paragraph 11.3(a) may be amended, suspended, renewed, cancelled or reinstated;
	(d) respecting the manner in which a person must present himself or herself under paragraph 11.4(1)(a) and report goods under paragraph 11.4(1)(b); and
	(e) prescribing for the purposes of paragraph 11.4(2)(b) persons or classes of persons who are exempt from the requirements imposed by subsection 11.4(1) and the circumstances in which they are exempted.
	12. Paragraph 12(3)(a) of the Act is replaced by the following:
	(a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of the person's baggage where the person and the person's baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;
	13. Section 13 of the Act is replaced by the following:
Obligation to answer questions and present goods	13. Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall
	(a) answer truthfully any question asked by an officer with respect to the goods; and
	(b) if an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of the conveyance, or open or unpack any package or container that the officer wishes to examine.
	14. Subsection 17(2) of the Act is replaced by the following:
Rates of duties	(2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.
	15. The portion of subsection 18(2) of the Act before paragraph (a) is replaced by the following:
Liability of person reporting goods short landed	(2) Subject to subsections (3) and 20(2.1), any person who reports goods under section 12, and any person for whom that person acts as agent or employee while so reporting, are jointly and severally or solidarily liable for all duties levied on the goods unless one or the other of them proves, within the time that may be prescribed, that the duties have been paid or that the goods
	16. (1) The portion of subsection 19(1) of the Act before paragraph (a) is replaced by the following:
Disposition of goods before release	19. (1) Subject to section 20, any person who is authorized by an officer or by any prescribed means to do so may
	(2) Section 19 of the Act is amended by adding the following after subsection (1):
Authorization to deliver goods	(1.1) In prescribed circumstances and under prescribed conditions, a person may be authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.
1995, c. 41, s. 3(2)	(3) The portion of subsection 19(2) of the Act before paragraph (a) is replaced by the following:
Movement and storage of goods	(2) Subject to section 20, where goods that have been reported under section 12 have been described in the prescribed form at a customs office designated for that purpose, any person who is authorized by an officer or by any prescribed means to do so may
	17. (1) The portion of subsection 20(2) of the Act before paragraph (a) is replaced by the following:
Liability of transporter	(2) Subject to subsection (2.1), every person who transports or causes to be transported within Canada goods, other than goods to which paragraph 32(2)(b) applies, that have been imported but have not been released is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were
	(2) Section 20 of the Act is amended by adding the following after subsection (2):
Exception	(2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were
	(a) destroyed while being transported;
	(b) received in a customs office, bonded warehouse or duty free shop;
	(c) if 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;
	(d) exported; or
	(e) received at the place of business of the importer, owner or consignee.
1995, c. 41, s. 5	18. Subsection 22(1) of the Act is replaced by the following:
Records	22. (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:
	(a) a person who transports or causes to be transported goods into Canada; or
	(b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released.
1995, c. 39, s. 168	19. (1) The portion of subsection 28(1) of the Act before paragraph (a) is replaced by the following:
Liability of operator	28. (1) Subject to subsection (1.2), the operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Tax Act, the Excise Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in that warehouse or shop unless the operator proves that the goods
1993, c. 25, s. 72(1)	(2) Subsection 28(1.1) of the Act is replaced by the following:
Exception - certain goods	(1.1) This section does not apply to goods to which paragraph 32(2)(b) applies.
1993, c. 25, s. 72(2)	(3) Subsection 28(3) of the Act is replaced by the following:
Definition ``duties'' does not apply	(3) The definition ``duties'' in subsection 2(1) does not apply for the purposes of subsections (1) and (2).
	20. Section 31 of the Act is replaced by the following:
Release	31. Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.
	21. Subsections 32(2) and (3) of the Act are replaced by the following:
Release prior to accounting	(2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if
	(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and form and containing the prescribed information, or in the form and containing the information that is satisfactory to the Minister; or
	(b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.
Accounting after release	(3) If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.
1997, c. 36, s. 152	22. Subsection 32.2(6) of the Act is replaced by the following:
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) or, in the case of prescribed goods, after the goods are released without accounting, 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.
	23. The Act is amended by adding the following after section 32.2:
Diversion of goods used as ships' stores	32.3 If goods are removed or caused to be removed for use as ships' stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,
	(a) report the diversion to an officer at a customs office;
	(b) account for the goods in the prescribed manner and in the prescribed form containing the prescribed information; and
	(c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.
1997, c. 36, s. 153	24. Section 33.1 of the Act is repealed.
1992, c. 28, s. 7(1)	25. Section 33.3 of the Act is repealed.
1992, c. 28, s. 7(1); 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154	26. Section 33.4 of the Act is replaced by the following:
Interest	33.4 (1) Subject to subsection (3), any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.
When duties deemed payable	(2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.
Interest-free period	(3) 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 made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the ``decision day''), 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.
1992, c. 28, s. 7(1)	27. Section 33.6 of the Act is repealed.
1992, c. 28, s. 7(1)	28. (1) Paragraph 33.7(2)(b) of the Act is replaced by the following:
	(b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and
1992, c. 28, s. 7(1)	(2) Paragraph 33.7(3)(b) of the Act is replaced by the following:
	(b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and
1992, c. 28, s. 7(1)	29. Section 33.8 of the Act is repealed.
1993, c. 44, s. 83	30. (1) Subsection 35.02(1) of the Act is repealed.
1993, c. 44, s. 83	(2) Subsection 35.02(3) of the Act is repealed.
1993, c. 44, s. 83	(3) The portion of subsection 35.02(4) of the Act before paragraph (a) is replaced by the following:
Goods imported from a NAFTA country	(4) If a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under section 109.1 unless
1993, c. 44, s. 83	(4) Subsection 35.02(5) of the Act is repealed.
1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159	31. Subsections 40(1) to (3) of the Act are replaced by the following:
Importers' records	40. (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person's place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.
Minister's request	(2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.
Requirement to keep records	(3) The following persons shall keep at their place of business or at any other place that may be designated by the Minister the prescribed records with respect to the prescribed goods, in the manner and for the period that may be prescribed, and shall, where an officer requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records:
	(a) a person who is granted a licence under section 24;
	(b) a person who receives goods authorized for delivery to the person's place of business in the circumstances set out in paragraph 32(2)(b);
	(c) a person who is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods;
	(d) a person who is granted a certificate under section 90 of the Customs Tariff; and
	(e) a person who is granted a licence under section 91 of that Act.
	32. Section 42 of the Act is replaced by the following:
Definition of ``dwelling-ho use''	42. (1) In this section, ``dwelling-house'' means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes
	(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and
	(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.
Inspections	(2) An officer, or an officer within a class of officers, designated by the Minister for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,
	(a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act;
	(b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act;
	(c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and
	(d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.
Prior authorization	(3) If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).
Warrant	(4) On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that
	(a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in paragraph (2)(c);
	(b) entry into the dwelling-house is necessary; and
	(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused.
Other access to document	(5) If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may
	(a) order the occupant of the dwelling-house to provide the officer with reasonable access to any document or property; and
	(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.
1997, c. 36, s. 160	33. Section 42.01 of the Act is replaced by the following:
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 and may for that purpose at all reasonable times enter any prescribed premises.
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

49-50 ELIZABETH II

CHAPTER 25

CUSTOMS ACT

Payment of Large Amounts

Provision of Information