customs act section 99

Marginal note:Powers of officer — mixed-traffic corridor, 99.5 If an officer has reasonable grounds to suspect that a person, having stated under section 11.7 that they arrived from a location within Canada, did in fact arrive from a location outside Canada, the officer may. 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. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff; (perles), precious and semi-precious stones means goods for personal use or for adornment of the person and classified under heading No. (a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods, (b) were produced in the same country as the country in which the goods being appraised were produced, and. Marginal note:Limitation on appeals to the Tax Court of Canada, 97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to, (a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or. (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. (b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs. Marginal note:Amounts owing under former Act. (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. (5) Subject to the regulations, subsections (1) and (3) do not apply to any of the following persons, unless an officer requires them to comply with those subsections: (a) a person who enters Canadian waters, including the inland waters, or the airspace over Canada on board a conveyance directly from outside Canada and then leaves Canada on board the conveyance, as long as the person was continuously on board that conveyance while in Canada and, (i) in the case of a conveyance other than an aircraft, the person did not land in Canada and the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or, (ii) in the case of an aircraft, the conveyance did not land while in Canada; and, (b) a person who leaves Canadian waters, including the inland waters, or the airspace over Canada on board a conveyance and then re-enters Canada on board the conveyance, as long as the person was continuously on board that conveyance while outside Canada and, (i) in the case of a conveyance other than an aircraft, the person did not land outside Canada and the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or. 81 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods. ), s. 52, R.S., 1985, c. 1 (2nd Supp. (a) prescribing qualifications as to citizenship, residence and knowledge of the laws and procedures relating to importations and exportations and any other qualifications that must be met by an applicant for a customs broker’s licence issued under subsection (1), and any such qualifications that must be met by a person who transacts business as a customs broker on behalf of a person so licensed; (b) prescribing the terms and conditions on which such licences may be issued, including the security that may be required and the fees, if any, to be paid for the licences; (c) prescribing the duration of such licences; (d) prescribing the manner of applying for such licences or for renewals thereof; (e) providing for the examination of applicants for such licences, and of persons who will transact business as customs brokers on their behalf, by the Minister or by any other person with respect to their knowledge of the laws and procedures relating to importations and exportations; (f) prescribing the examination fees to be paid, the amount of any deposit that may be taken in respect thereof and the conditions under which such fees or deposits may be refunded; (g) prescribing the records to be kept by customs brokers and the period of time for which they shall be kept; and. (1.1) Subject to the regulations, the sale under subsection (1) of. 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 55 The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act. (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. (4) If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor moneys otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of such amount as is required by the Minister in a notice in writing. 1. 79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act. (2) The committee designated or established for the purpose of subsection (1) shall, within five years after the coming into force of this Act, undertake a comprehensive review of the provisions and operation of this Act, and shall, within a reasonable period thereafter, cause to be laid before each House of Parliament a report thereon. Marginal note:Withdrawal of preferential tariff treatment under CEFTA. (b) the costs, charges and expenses in respect of the transportation and insurance of the goods within Canada and the costs, charges and expenses associated therewith that are generally incurred in connection 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). If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed. Obstruction of officers, etc. shall be received, in the absence of evidence to the contrary, as proof of the sending and of the notice. 1. 1 This Act may be cited as the Customs Act. in connection with sales in Canada of goods of the same class or kind as those goods. Marginal note:Summary conviction offence and punishment. 2. Marginal note:Transaction value as primary basis of appraisal, 48 (1) Subject to subsections (6) and (7), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined and if, (a) there are no restrictions respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that, (ii) limit the geographical area in which the goods may be resold, or. 166 (1) The Governor in Council may make regulations, (a) prescribing the amount or authorizing the Minister to determine the amount of any bond, security or deposit required to be given under this Act or the regulations; and. (4) In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know. (b) the value of the security that has been given to the Minister by the person, as determined by the Minister or a designated officer, Marginal note: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, (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. 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. Marginal note:Excess to be repaid — paragraph 74(1)(f). It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. (3) The Minister may extend any period of time prescribed pursuant to subsection (1) or (2) in respect of any particular goods. Marginal note:Goods in bonded warehouse forfeit if not removed.  (2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty. (3) A judge of the court must fix a day, not less than thirty days after the application has been made, for the hearing of the application. [Repealed] 101. (2) The Federal Courts Act and the rules made under that Act applicable to ordinary actions apply in respect of actions instituted under subsection (1) except as varied by special rules made in respect of such actions. (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default; (b) committed fraud in supplying, or failing to supply, any information under this Act; or. Marginal note:Refund to person other than payer. (iii) the application was made as soon as circumstances permitted. Proper officer of customs to exercise powers of search 111. 88 to 91 [Repealed, 1997, c. 36, s. 181]. (c) if there are no members referred to in paragraph (a) or (b), every member of the body. common-law partner has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”. (conjoint de fait), common-law partnership has the same meaning as in subsection 248(1) of the Income Tax Act. (union de fait), Marginal note:Acquisition of debtor’s property. 32.2 (1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect, (a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form containing the prescribed information; and. (3) The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2). (2) A justice of the peace may, where a building, receptacle or place referred to in subsection (1) is in a territorial division other than that in which the justice of the peace has jurisdiction, issue his warrant in a form similar to the form referred to in subsection (1), modified according to the circumstances, and the warrant may be executed in the other territorial division after it has been endorsed, in the manner set out in Form 28 of Part XXVIII of the Criminal Code, by a justice of the peace having jurisdiction in that territorial division. 77 100. (2) The application must set out the reasons why the appeal was not taken on time. 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. 42.4 (1) In this section, identical goods has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1. (b) the manner, time or place of importation or exportation of any goods, (c) the payment of duties on any goods, or, (d) the compliance with any of the provisions of this Act or the regulations in respect of any goods. 11.3 (1) 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; or. Marginal note:Garnishment — institutions, (2) The Minister may, by notice in writing, require the following institutions or persons to pay in whole or in part to the Receiver General on account of a debtor’s liability the moneys that would otherwise be loaned, advanced or paid if the Minister has knowledge or suspects that within ninety days, (a) a bank, credit union, trust company or other similar person (in this section referred to as the “institution”) will loan or advance moneys to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness; or, (b) a person, other than an institution, will loan or advance moneys to, or make a payment on behalf of, a debtor who the Minister knows or suspects, (i) is employed by, or is engaged in providing services or property to, that person or was or will be, within ninety days, so employed or engaged, or. (c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired. (2) In subsection (1), duties means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs. Marginal note:Transaction value of identical goods as value for duty. Marginal note:Exception — entry and departure, (5) Subject to the regulations, unless an officer otherwise requires, this section does not apply in respect of goods on board a conveyance, (a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as, (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or, (ii) in the case of an aircraft, the conveyance did not land while in Canada; or, (b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as, (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or. (6) The applicant is entitled to an order declaring that the applicant’s interest is not affected by the seizure or detention and declaring the nature and extent of the applicant’s interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant. ), s. 52, R.S., 1985, c. 1 (2nd Supp. ), s. 118, 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81, 2009, c. 6, s. 23, c. 10, s. 1(F), c. 16, ss. (iii) any unique passenger reference assigned to the person by the prescribed person. Marginal note:Re-determination or further re-determination, 59 (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may, (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, (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) 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. Act current to 2021-05-04 and last amended on 2021-04-01. Customs authorities PART III - APPOINTMENT OF PORTS AND PLACES 4. (b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount. (2) A receipt issued for moneys turned over is a good and sufficient discharge of the requirement to restore the moneys to the debtor to the extent of the amount so turned over. (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 ninety 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 NAFTA country from which the goods were exported, of Chile, Costa Rica or of Honduras, as the case may be. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them. (4) Subsection (1) does not apply in respect of goods that are reported in the manner prescribed under subsection (2) prior to importation at a customs office outside Canada unless an officer requires that the goods be reported again under subsection (1) after importation. (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. (h) prescribing the manner and circumstances in which the Minister may suspend or cancel a customs broker’s licence issued under subsection (1) or any other person may suspend or cancel such a licence issued by himself thereunder, and the circumstances in which a customs broker’s licence shall be surrendered. (6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form. Marginal note:Dealing with abandoned or forfeited alcohol, etc. (a) the application of an advance ruling; (b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively; (c) the authority to request supplementary information in respect of an application for an advance ruling; and. Warranty by vendor 103. 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.  (6) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsections (1) to (4) are deemed to have come into force as if this Act had been assented to on November 29, 1996. (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.  (2) Subsection (1) is applicable with respect to drawbacks for which applications are received on or after a day to be fixed by order of the Governor in Council. Marginal note:Retention of collected information. (2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties. 33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties. (b) to comply with section 35.01 in respect of any goods designated in the notice that will subsequently be imported by the person. (10) If a memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required. Marginal note:Determination of deductive value, (2) The deductive value of goods being appraised is.  (2) Subsection (1) is applicable with respect to money received pursuant to section 117, 118 or 119 of the said Act on or after a day to be fixed by order of the Governor in Council. (2) The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice. ), s. 68, c. 47 (4th Supp. Marginal note:Abandonment of goods to the Crown. (b) have not supplied, directly or indirectly, free of charge or at a reduced cost for use in connection with the production and sale for export of the goods any of the goods or services referred to in subparagraph 48(5)(a)(iii). (i) the property and money held by the trustee in bankruptcy for the bankrupt on the day an order of absolute discharge of the bankrupt is granted under the Bankruptcy and Insolvency Act does not pass to the bankrupt on the order being granted but is held by and vested in the bankrupt continuously since the day it was acquired by the bankrupt or the trustee, as the case may be. (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Minister of Public Safety and Emergency Preparedness; (b) judgment has been pronounced by the Federal Court of Appeal in that action; or. 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. (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. (ii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint liability to the extent of that amount; (e) the receiver shall perform all the obligations, in respect of the relevant assets of the receiver for the period during which the receiver is acting as receiver, that are required under this Act to be performed by the person, as if the relevant assets were the only properties, businesses, affairs and assets of the person; and. 109.5 (1) Subject to subsection (2), a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty. (4) On receipt of a request under this section, the President shall, without delay. Marginal note:Sufficiency of short-form description. (2) Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the President. Marginal note:Application inside and outside Canada. 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. 151 In any proceeding taken pursuant to this Act, the production or the proof of the existence of more than one document made or sent by or on behalf of the same person in which the same goods are mentioned as bearing different prices or given different names or descriptions is, in the absence of evidence to the contrary, proof that any such document was intended to be used to evade compliance with this Act or the payment of duties under this Act. Marginal note:Joint and several or solidary liability, (3) A trustee of a trust is jointly and severally or solidarily liable with the trust and each of the other trustees, if any, for the payment of all amounts that become payable by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that, (a) the trustee is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the trust under the control of the trustee; and. 119 Subsections 42.3(1) to (4) of the Act are replaced by the following: 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. 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); 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”.

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