The Regulations - Government Acts

The Regulations — Government Acts

These are the Acts most directly involved in Duty Recovery.

Customs Act
This legislation governs importing into Canada and gives power to certain bodies and persons to make regulations for the administration of Customs. It establishes the rights and responsibilities of importers.

Customs Tariff Act
The Customs Tariff Act controls the interpretation of Commodity Coding as it relates to goods being imported. It defines terms found in the schedules and establishes Rules of Interpretation for the administration of classification.

Excise Tax Act
This Act governs the application of Excise and Sales tax. It contains legislation on the GST, and stipulates the conditions where Luxury (Excise Taxes) applies, such as jewellery, automobile air conditioners etc.

Excise Tax
Excise Tax covers legislation related to the collection of excise duty primarily on alcoholic beverages and tobacco products.

Financial Administration Act
This legislation administrates the country's finances. There are sections of this Act related to importing of goods eligible for the collection of revenue by duties and taxes.

Special Import Measures Act
The Special Import Measures Act is designed to protect domestic industry from unfair trading tactics like "dumping". When an importer appears to be selling product far below the cost of domestic supply, manufacturers can launch an appeal to SIMA for review of the situation. After the review process, countervailing duties may be assessed to nullify the financial impact against domestic manufacturers.

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