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Bill C-11

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Determination, re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods

Application of sections 58 to 70

57.1 For the purposes of sections 58 to 70,

    (a) the origin of imported goods is to be determined in accordance with section 16 of the Customs Tariff and the regulations under that section;

    (b) the tariff classification of imported goods is to be determined in accordance with section 10 of the Customs Tariff, unless otherwise provided in that Act; and

    (c) the value for duty of imported goods is to be determined in accordance with sections 47 to 55 of this Act and section 87 of the Customs Tariff.

Determi-
nation by officer

58. (1) Any officer, or any officer within a class of officers, designated by the Minister for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).

Deemed determina-
tion

(2) If the origin, tariff classification and value for duty of imported goods are not determined under subsection (1), the origin, tariff classification and value for duty of the goods are deemed to be determined, for the purposes of this Act, to be as declared by the person accounting for the goods in the form prescribed under paragraph 32(1)(a). That determination is deemed to be made at the time the goods are accounted for under subsection 32(1), (3) or (5).

Review of determina-
tion

(3) A determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 59 to 61.

Re-
determination or further re-
determination

59. (1) An officer, or any officer within a class of officers, designated by the Minister for the purposes of this section may

    (a) re-determine the origin, tariff classification or value for duty of imported goods under section 58 at any time within

      (i) four years after the date of the determination, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1, or

      (ii) four years after the date of the determination, if the Minister considers it advisable to make the re-determination; and

    (b) further re-determine the origin, tariff classification or value for duty of imported goods, within four years after the date of the determination or, if the Minister deems it advisable, within such further time as may be prescribed, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1 that is conducted after the granting of a refund under paragraphs 74(1)(c.1), (c.11), (e), (f) or (g) that is treated by subsection 74(1.1) as a re-determination under paragraph (a) or the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph (a).

Notice requirement

(2) An officer who makes a determination under subsection 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.

Actions required

(3) If a determination is made under subsection 58(1) or a re-determination or further re-determination is made under subsection (1) in respect of goods, such persons who were given notice under subsection (2) as may be prescribed shall, in accordance with the determination, re-determination or further re-determination, as the case may be,

    (a) pay any amount owing, or additional amount owing, as the case may be, as duties in respect of the goods or, where 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

    (b) be given a refund of any duties, or a refund of any duties and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33), in excess of the duties owing in respect of the goods.

When amounts payable

(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 within thirty days after the day the person is given notice of the decision under subsection (2), whether or not a request is made under section 60.

Exception for par. (3)(a)

(5) For the purposes of paragraph (3)(a), the amount owing as duties in respect of goods under subsection (3) as a result of a determination made under subsection 58(1) does not include any amount owing as duties in respect of the goods under section 32 or 33.

Review of re-
determination or further re-
determination

(6) A re-determination or further re-determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 59(1) and sections 60 and 61.

Re-determination and Further Re-determination by Deputy Minister

Request for re-
determination or further re-
determination

60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after being given the notice, request a re-determination or further re-determination of origin, tariff classification or value for duty. 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 who is given an advance ruling under section 43.1, or who is given notice of a marking determination made under subsection 57.01(1), may, within ninety days after the time the person is given the advance ruling or the notice, request a review of the advance ruling or a re-determination of the marking determination.

How request to be made

(3) A request under this section must be made to the Deputy Minister in the prescribed form and manner, with the prescribed information.

Deputy Minister's duty on receipt of request

(4) On receipt of a request under this section, the Deputy Minister shall, without delay,

    (a) re-determine or further re-determine the origin, tariff classification or value for duty;

    (b) affirm, revise or reverse the advance ruling; or

    (c) re-determine the marking determination.

Notice requirement

(5) The Deputy Minister shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.

What Deputy Minister may do

61. (1) The Deputy Minister may

    (a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods

      (i) at any time after a re-determination or further re-determination is made under paragraph 60(4)(a), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods,

      (ii) at any time, if the person who accounted for the goods under subsection 32(1), (3) or (5) fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods, and

      (iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;

    (b) re-determine or further re-determine the marking determination of imported goods

      (i) within four years after the date the determination was made under section 57.01, if the Minister considers it advisable to make the re-determination,

      (ii) at any time, if the person who is given notice of a marking determination under section 57.01 fails to comply with any provision of this Act or the regulations or commits an offence under this Act in respect of the goods,

      (iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and

      (iv) at any time after a re-determination is made under paragraph 60(4)(c), but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada; and

    (c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the ``subsequent goods''), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the Deputy Minister under subparagraph (a)(i),

      (i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or

      (ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.

Notice requirement

(2) If the Deputy Minister makes a re-determination or further re-determination under this section, the Deputy Minister shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.

No review

62. A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.

1993, c. 44, s. 96(E)

167. (1) The portion of subsection 65(1) of the Act before paragraph (a) is replaced by the following:

Payment or refund

65. (1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,

(2) Subsection 65(3) of the Act is repealed.

1992, c. 28, ss. 17(1) and 18(1)

168. Sections 65.1 and 66 of the Act are replaced by the following:

Refund to person other than payer

65.1 (1) If a person (in this subsection referred to as the ``applicant'') to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.

Effect of refund

(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.

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) exceeds the amount of duties, if any, owing under that paragraph 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.

Interest where security given

(2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.

Interest on refunds

(3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) 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.

R.S., c. 47 (4th Supp.), s. 52 (Sch., item 2(2))

169. Subsection 67(1) of the Act is replaced by the following:

Appeal to the Canadian International Trade Tribunal

67. (1) A person aggrieved by a decision of the Deputy Minister made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the Deputy Minister and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.

1992, c. 28, s. 19(1)

170. Paragraphs 69(2)(a) and (b) of the Act are replaced by the following:

    (a) if a re-determination or further re-determination is made by the Deputy Minister under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or

    (b) if a re-determination or further re-determination is made by the Deputy Minister under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing.

R.S., c. 47 (4th Supp.), s. 52 (Sch., item 2(4))

171. Subsection 70(1) of the Act is replaced by the following:

References to Canadian International Trade Tribunal

70. (1) The Deputy Minister may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods.

R.S., c. 41 (3rd Supp.), s. 120; c. 47 (4th Supp.), s. 52 (Sch., item 2(5))

172. Subsection 71(1) of the Act is replaced by the following:

Special provisions

71. (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:

    (a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and

    (b) in sections 67 and 68, the expression ``court'' is deemed to be substituted for the expression ``Canadian International Trade Tribunal'' and the expression ``clerk of the court'' is deemed to be substituted for the expression ``Secretary of the Canadian International Trade Tribunal''.

1990, c. 36, s. 1; 1995, c. 41, s. 21; 1997, c. 14, s. 42

173. Sections 72 to 72.2 of the Act are replaced by the following:

Limitation relating to security

72. No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act.

Limitation - heading No. 98.26 of List of Tariff Provisions

72.1 Notwithstanding subsection 59(1) and sections 60 and 61, no re-determination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to

    (a) change the classification of the goods to another tariff item under that heading; or

    (b) change the classification of all those goods accounted for under the same accounting document to tariff items in Chapters 1 to 97 of that List.

174. The headings before section 73 of the Act are replaced by the following:

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