Amendment to the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act
This document amends the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Document signed on , and subsequently amended, as per the attached Schedule for the purpose of items 74(1)(a), 74(1)(b), 74(1)(c), 74(1)(c.1), 74(1)(c.11), 74(1)(d), 74(1)(e), 74(1)(f), 74(1)(g) and 76(1).
This document comes into force on the date it is signed.
This .
Erin O'Gorman
President
Canada Border Services Agency
Schedule
The regional position of Supervisor (AS-04) is added to the following delegations:
Customs Act reference | Description of the authorities |
---|---|
74(1)(a) | Authority to grant a refund where goods have suffered damage, deterioration or destruction between shipment to Canada and release. |
74(1)(b) | Authority to grant a refund where the quantity of goods released is less than the quantity in respect of which duties were paid. |
74(1)(c) | Authority to grant a refund when the goods are of a quality inferior to that in respect of which the duties were paid. |
74(1)(c.1) | Authority to grant a refund where the goods were exported from the United States (US) or Mexico or from Chile, but no claim for the Canada-US-Mexico Agreement (still referenced as the North American Free Trade Agreement under the Customs Act) or Canada-Chile Free Trade Agreement preferential tariff treatment was claimed at time they were accounted for under subsection 32(1), (3) or (5). |
74(1)(c.11) | Authority to grant a refund where the goods were imported from Israel or another Canada-Israel Free Trade Agreement (CIFTA) beneficiary but no claim for CIFTA tariff treatment was made at time they were accounted for under subsections 32(1), (3) or (5). |
74(1)(d) | Authority to grant a refund if the calculation of duties owing was based on a clerical, typographical or similar error, other than duties assessed under the Special Import Measures Act. |
74(1)(e) | Authority to grant a refund of duties, other than duties assessed under the Special Import Measures Act, which were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph 74(1)(c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under section 59 to 61. |
74(1)(f) | Authority to grant a refund where the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under regulations made under that act in respect of a tariff item in that list, before other use is made of the goods in Canada. |
74(1)(g) | Authority to grant a refund of the duties, other than those assessed under the Special Import Measures Act, which were overpaid or paid in error for reason that may be prescribed. |
76(1) | Authority to grant a refund of duties paid other than goods which were assessed under the Special Import Measures Act when goods are defective, inferior quality or not as ordered and are disposed in a manner acceptable to the Minister. |
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