Bill C-11

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	Electronic Filing
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:
	Verifications
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:

Bill C-11

Electronic Filing

Verifications