GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 51
tion with sales in Canada of the goods being appraised, identical goods or similar goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a), (c) the costs, charges and expenses referred to in subparagraph 48(5)(b)(i), incurred in respect of the goods, to the extent that an amount for such costs, charges and expenses is not deducted in respect of general expenses under paragraph (a), (d) any duties and taxes referred to in clause 48(5)(b)(ii)(B) in respect of the goods, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph (a), and (e) where paragraph (2)(c) applies, the amount of the value added to the goods that is attributable to the assembly, packaging or further processing in Canada of the goods. Rejection of deductive value (5) Where there is not sufficient information to determine an amount referred to in paragraph (4)(e) in respect of any goods being appraised, the value for duty of the goods shall not be appraised under paragraph (2)(c). 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. R.S., 1985, c. 1 (2nd Supp.), s. 51; 2001, c. 25, s. 37
Customs Act — C-52.6 52
Computed value as value for duty 52 (1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined. Determination of computed value (2) The computed value of goods being appraised is the aggregate of amounts equal to (a) subject to subsection (3), the costs, charges and expenses incurred in respect of, or the value of, (i) materials employed in producing the goods being appraised, and (ii) the production or other processing of the goods being appraised, determined in the manner prescribed; and (b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export. Amounts included (3) Without limiting the generality of paragraph (2)(a), the costs, charges, expenses and value referred to in that paragraph include: (a) the costs, charges and expenses referred to in subparagraph 48(5)(a)(ii); (b) the value of any of the goods and services referred to in subparagraph 48(5)(a)(iii), determined and apportioned to the goods being appraised as referred to in that subparagraph, whether or not such goods and services have been supplied free of charge or at a reduced cost; and (c) the costs, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches undertaken in Canada that were supplied, directly or indirectly, by the purchaser of the goods being appraised for use in connection with the production and sale for export of those goods, apportioned to the goods being appraised as referred to in subparagraph 48(5)(a)(iii). Definition of general expenses (4) For the purposes of this section, general expenses means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).
Customs Act — C-52.6 53
Residual basis of appraisal 53 Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of (a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and (b) information available in Canada.
Customs Act — C-52.6 54
Goods exported to Canada through another country 54 For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country. R.S., 1985, c. 1 (2nd Supp.), s. 54; 2001, c. 25, s. 38(F)
Customs Act — C-52.6 55
Value for duty in Canadian currency 55 The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act .
Customs Act — C-52.6 56
Informing importer of determination of value 56 The importer of any goods, on his written request, shall be informed in writing of the manner in which the value for duty of the goods was determined.
Customs Act — C-52.6 57
Specific quantities or specific values 57 Where duties are imposed on goods according to a specific quantity or a specific value, such duties shall be deemed to apply in the same proportion to any larger or smaller quantity or value, and to any fractional part of such specific quantity or value.
Customs Act — C-52.6 57.01
Marking determination 57.01 (1) Any officer, or any officer within a class of officers, designated by the President 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. 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. 1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39; 2005, c. 38, s. 72
Customs Act — C-52.6 57.1
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 sections 10 and 11 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 . 1988, c. 65, s. 70; 1997, c. 36, s. 166; 2001, c. 25, s. 40
Customs Act — C-52.6 58
Determination by officer 58 (1) Any officer, or any officer within a class of officers, designated by the President 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 determination (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 determination (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. R.S., 1985, c. 1 (2nd Supp.), s. 58; 1992, c. 28, s. 11; 1997, c. 36, s. 166; 2005, c. 38, s. 73 2022, c. 10, s. 317(F)
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 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. How request to be made (3) A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information. President’s duty on receipt of request (4) On receipt of a request under this section, the President 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 or further re-determine the marking determination. Notice requirement (5) The President 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. R.S., 1985, c. 1 (2nd Supp.), s. 60; 1992, c. 28, s. 12; 1997, c. 36, s. 166; 1999, c. 17, s. 127; 2001, c. 25, s. 42; 2005, c. 38, s. 85 2022, c. 10, s. 318
Customs Act — C-52.6 60.1
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 President for an extension of the time within which the request may be made, and the President 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 President in the prescribed form and manner of filing with the prescribed information. Duties of President (4) On receipt of an application, the President must, without delay, consider it and notify the person making the application, in writing, of the President’s decision. Date of request (5) If the President grants the application, the request is valid as of the date of the President’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. 2001, c. 25, s. 43; 2005, c. 38, s. 85 2022, c. 10, s. 319
Customs Act — C-52.6 60.2
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 President has refused the application; or (b) ninety days have elapsed after the application was made and the President has not notified the person of the President’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 President and 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. 2001, c. 25, s. 43; 2005, c. 38, s. 85; 2014, c. 20, s. 446
Customs Act — C-52.6 61
What President may do 61 (1) The President 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 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, (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 President 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 President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons. R.S., 1985, c. 1 (2nd Supp.), s. 61; 1992, c. 28, s. 13; 1993, c. 44, s. 92; 1997, c. 36, s. 166; 1999, c. 17, s. 127; 2001, c. 25, s. 44; 2005, c. 38, s. 85
Customs Act — C-52.6 62
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. R.S., 1985, c. 1 (2nd Supp.), s. 62; 1992, c. 28, s. 14; 1993, c. 44, s. 93; 1997, c. 36, s. 166
Customs Act — C-52.6 63 and 64
63 and 64 [Repealed, 1997, c. 36, s. 166]
Customs Act — C-52.6 65
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, (a) pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, 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 and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods. 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. (3) [Repealed, 1997, c. 36, s. 167] R.S., 1985, c. 1 (2nd Supp.), s. 65; 1992, c. 28, s. 16; 1993, c. 44, s. 96(E); 1997, c. 36, s. 167; 2001, c. 25, s. 45
Customs Act — C-52.6 65.1
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. Exception — marking determinations (3) This section does not apply to a marking determination. 1992, c. 28, s. 17; 1997, c. 36, s. 168; 2001, c. 25, s. 46
Customs Act — C-52.6 66
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. 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 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. R.S., 1985, c. 1 (2nd Supp.), s. 66; 1992, c. 28, s. 18; 1997, c. 36, s. 168; 2001, c. 25, s. 47
Customs Act — C-52.6 67
Appeal to the Canadian International Trade Tribunal 67 (1) A person aggrieved by a decision of the President 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 President and the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given. Publication of notice of appeal (2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Canadian International Trade Tribunal may be heard on the appeal. Judicial review (3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68. R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 169; 1999, c. 17, s. 127; 2001, c. 25, s. 48(F); 2005, c. 38, s. 85; 2014, c. 20, s. 446
Customs Act — C-52.6 67.1
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 President and 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 (b) the person making the application demonstrates that (i) within the time set out in section 67 for appealing, 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 appeal, (ii) it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted, and (iv) there are reasonable grounds for the appeal. 2001, c. 25, s. 49; 2005, c. 38, s. 85; 2014, c. 20, s. 446
Customs Act — C-52.6 68
Appeal to Federal Court 68 (1) Any of the parties to an appeal under section 67, namely, (a) the person who appealed, (b) the President, or (c) any person who entered an appearance in accordance with subsection 67(2), may, within ninety days after the date a decision is made under section 67, appeal therefrom to the Federal Court of Appeal on any question of law. Disposition of appeal (2) The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing. R.S., 1985, c. 1 (2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52; 1995, c. 41, s. 20; 1999, c. 17, s. 127; 2005, c. 38, s. 85