Tariffs. Customs. Trade Remedies

On February 26, 2014, the Canada Border Services Agency (CBSA) issued Customs Notice CN 14-004 which informed the public that that the timeframe for submitting an application for a refund of duties under the Canada-Chile Free Trade Agreement (CCFTA) is being amended. The CCFTA was implemented in Canada on July 5, 1997, and on April 16, 2012, Canada and Chile signed an agreement amending the CCFTA entitled Agreement to Amend the Free Trade Agreement Between the Government of Canada and the Government of the Republic of Chile, Done at Santiago on 5 December 1996, as Amended, Between the Government of Canada and the Government of the Republic of Chile (the “Canada-Chile Amending Free Trade Agreement”).

Under the Canada-Chile Amending Free Trade Agreement, the timeframe for requesting a refund of duties paid on CCFTA eligible goods is being extended beyond one year for goods imported on or after March 1, 2014. For CCFTA eligible goods imported into Canada on or after March 1, 2014, an application for a refund of duties under paragraph 74(1)(c.1) of the Customs Act may be made within four years from the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act.

For CCFTA eligible goods imported into Canada prior to March 1, 2014, an application for a refund of duties under paragraph 74(1)(c.1) of the Customs Act may be made within one year from the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act.