Regulations Amending the Refund of Duties ...

June 9, 2005

9 June 2005

PC 2005-1049 Regulations Amending the Refund of Duties Regulations

For goods (other than goods of Chapters 50 through 63) originating in Israel or another CIFTA beneficiary which have been transshipped through the United States but which have not undergone further production, other than minor processing, in the US or any processing that occurred in the US which did not increase the transaction value of the goods by greater than 10 per cent and exported to Canada, a number of amendments are needed to the Refund of Duties Regulations made under the Customs Act so as to meet the trade objectives agreed upon by Canada and Israel.

The Regulations Amending the Refund of Duties Regulations extend the customs duties refund entitlement to those CIFTA goods (other than goods of Chapters 50 through 63) from Israel or another CIFTA beneficiary which have been transshipped through the US but which have not undergone further production, other than minor processing, in the US or any processing that occurred in the US did not increase their transaction value by greater than 10 per cent, in cases where the CIFTA preferential tariff is not claimed at the time of accounting.

In order for the extension of the refund entitlement to apply, these amendments require an importer to provide evidence in the form of a declaration from the US exporter to indicate what processes, if any, the goods have undergone in the US. Details of the information needed for such a declaration are outlined in the Regulations Amending the Proof of Origin of Imported Goods Regulations.


Topic(s): 
Account Security Requirement
Information Source: 
Canada Gazette Publications
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