GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 307
Transitional treatment of duties on bulk spirits 307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported bulk spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day. Transitional treatment of bulk spirits imported for bottling or blending (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date: (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.
Customs Act — C-52.6 308
Transitional treatment of excise taxes on wine 308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date: (a) as of that day, the tax is relieved; (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine; (c) in the case of imported wine that has not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day; (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or (ii) in any other case, by the person having possession of it immediately before that day; and (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
Customs Act — C-52.6 317
Transitional treatment of imported tobacco products 317 The following rules apply to an imported tobacco product: (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date, (i) the duty and tax are relieved, and (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer; (b) if the product was stamped or marked under the Excise Act , the product is deemed to be stamped or marked, as the case may be, under this Act; and (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
Customs Act — C-52.6 59
59 For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.
Customs Act — C-52.6 42
42 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.
Customs Act — C-52.6 50
50 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43 , 48 and 49 had come into force on July 1, 2006.
Customs Act — C-52.6 209
209 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 204 to 208 had come into force on January 1, 2008.
Customs Act — C-52.6 49
49 (3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
Customs Act — C-52.6 69
69 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though (a) section 63 , paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection 66 (1), section 67 and paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection 68 (1), had come into force on February 27, 2008; and (b) section 64 , paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection 66 (1), and paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection 68 (1), had come into force on July 1, 2008.
Customs Act — C-52.6 70
70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
Customs Act — C-52.6 54
Meaning of implementation date 54 (1) In this section, implementation date means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent. Application (2) Sections 38 to 46 , subsections 47 (1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001 , a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners: (a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent; (b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or (c) in the manner described in paragraphs (a) and (b). Effect — paragraph (2)(a) (3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product. Effect — paragraph (2)(b) or (c) (4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.
Customs Act — C-52.6 67
67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64 (1) and 65 (1) had been assented to on March 23, 2017.
Customs Act — C-52.6 67
67 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001 , as enacted by sections 54 to 57 , and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001 , as enacted by section 58 , had been assented to on February 28, 2018.
Customs Act — C-52.6 5
No action against owners or operators 5 (1) No action or judicial proceeding by His Majesty in right of Canada lies against any owner or operator referred to in subsection 6(1) of the Customs Act for the reimbursement of any sum that His Majesty paid to the owner or operator with respect to buildings, accommodations or other facilities that were used, before the day on which section 2 comes into force, for carrying out any purpose related to the administration and enforcement of program legislation , as defined in section 2 of the Canada Border Services Agency Act , including the proper detention and examination of goods or the proper search of persons. No action against His Majesty (2) No action or judicial proceeding by an owner or operator referred to in subsection 6(1) of the Customs Act lies against His Majesty in right of Canada for the reimbursement of any cost incurred with respect to buildings, accommodations or other facilities that the owner or operator provided, equipped or maintained free of charge in accordance with that subsection, as it read before the day on which section 2 comes into force, and that were used, before that day, for carrying out any purpose related to the administration and enforcement of program legislation , as defined in section 2 of the Canada Border Services Agency Act . Pending action or judicial proceeding (3) Subsections (1) and (2) apply in respect of any action or judicial proceeding that is pending on the day on which this section comes into force.
Customs Act — C-52.6 35
35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k): (k.1) an official solely for the purpose of administering or enforcing the Firearms Act ;
Customs Act — C-52.6 114
1993, c. 44, s. 81 114 (1) The definitions NAFTA and NAFTA country in subsection 2(1) of the Customs Act are repealed.
Customs Act — C-52.6 115
1993, c. 44, s. 83; 2001, c. 25, s. 30(3) 115 Subsection 35.02(4) of the Act is repealed.
Customs Act — C-52.6 118
1997, c. 14, s. 38; 1997, c. 36, s. 161 118 (1) Subsection 42.1(1) of the Act is amended by adding “or” after paragraph (a) and by repealing paragraph (b).
Customs Act — C-52.6 119
2014, c. 14, s. 24 119 Subsections 42.3(1) to (4) of the Act are replaced by the following: Definition of customs administration 42.3 (1) In this section, customs administration has the meaning assigned to that expression by Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be. Effective date of redetermination or further redetermination of origin of goods (2) Subject to subsection (4), a redetermination or further redetermination 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 redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under CCFTA, CCRFTA or CHFTA 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 country — Chile, Costa Rica or Honduras — from which the goods were exported. Limitation (3) A redetermination or further redetermination 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 country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date, (a) given an advance ruling under Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, 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 Chile, Costa Rica or Honduras. Postponement of effective date (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding 90 days if the importer of the goods that are the subject of the redetermination or further redetermination 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 country — Chile, Costa Rica or of Honduras — from which the goods were exported.
Customs Act — C-52.6 42.3
Definition of customs administration 42.3 (1) In this section, customs administration has the meaning assigned to that expression by Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be. Effective date of redetermination or further redetermination of origin of goods (2) Subject to subsection (4), a redetermination or further redetermination 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 redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under CCFTA, CCRFTA or CHFTA 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 country — Chile, Costa Rica or Honduras — from which the goods were exported. Limitation (3) A redetermination or further redetermination 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 country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date, (a) given an advance ruling under Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, 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 Chile, Costa Rica or Honduras. Postponement of effective date (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding 90 days if the importer of the goods that are the subject of the redetermination or further redetermination 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 country — Chile, Costa Rica or of Honduras — from which the goods were exported.
Customs Act — C-52.6 121
1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39(2)(F); 2005, c. 38, s. 72 121 Section 57.01 of the Act and the heading before it are repealed.
Customs Act — C-52.6 122
2001, c. 25, s. 41(1) 122 (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 58, re-determine the origin, tariff classification or value for duty of any imported goods at any time within 2001, c. 25, s. 41(2) (2) Subsection 59(2) of the Act is replaced by the following: 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. 2001, c. 25, s. 41(3) (3) The portion of subsection 59(3) of the French version of the Act before paragraph (a) is replaced by the following: Paiement ou remboursement (3) Les personnes visées par règlement qui ont été avisées de la détermination, de la révision ou du réexamen en application du paragraphe (2) doivent, en conformité avec la détermination, la révision ou le réexamen, selon le cas :
Customs Act — C-52.6 123
2001, c. 25, s. 42(1) 123 (1) Subsection 60(1) of the Act is replaced by the following: 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 90 days after the notice is given, 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. 2001, c. 25, s. 42(3) (2) Subsection 60(4) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (a) and by repealing paragraph (c).
Customs Act — C-52.6 60
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 90 days after the notice is given, 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.
Customs Act — C-52.6 124
1997, c. 36, s. 166; 2001, c. 25, s. 44 124 Subsection 61(1) of the Act is amended by adding “and” after paragraph (a) and by repealing paragraph (b).
Customs Act — C-52.6 125
2001, c. 25, s. 46 125 Subsection 65.1(3) of the Act is repealed.
Customs Act — C-52.6 126
1997, c. 14, s. 43(1); 1999, c. 31, s. 71(F) 126 Paragraph 74(1)(c.1) of the Act is replaced by the following: (c.1) the goods were exported from Chile but no claim for preferential tariff treatment under CCFTA was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
Customs Act — C-52.6 128
128 Part 1 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country”, the corresponding reference in column 2 to “NAFTA” and the corresponding reference in column 3 to “United States Tariff, Mexico Tariff or Mexico-United States Tariff rates of customs duty under the Customs Tariff ”.
Customs Act — C-52.6 130
130 Part 2 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Article 514”.
Customs Act — C-52.6 132
132 Part 3 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country” and the corresponding reference in column 2 to “paragraph 1 of Article 509 of NAFTA”.
Customs Act — C-52.6 135
135 Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Chapters Three and Five”.
Customs Act — C-52.6 212
212 Subsection 45(1) of the Act is amended by adding the following in alphabetical order: sold for export to Canada has the meaning assigned by the regulations. ( vendre pour exportation au Canada )
Customs Act — C-52.6
sold for export to Canada has the meaning assigned by the regulations. ( vendre pour exportation au Canada )
Customs Act — C-52.6 213
213 Subsections 97.22(2) and (3) of the Act are replaced by the following: Penalty or ascertained forfeiture (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service. Amounts demanded (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.
Customs Act — C-52.6 214
214 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following: Collection action delayed 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day: