&&The request submitted on behalf of Gizeh Packaging NA Inc. (“Gizeh”) asked for consideration to allow Gizeh to declare the price issued on the 1st of the month for all importations made within that month and not require amendments if the price changes on the 1st of the next month. Gizeh are prepared to be consistent with this pricing model and on the 1st of each month ensure the price declared to the Canada Border Services Agency (CBSA) within that same month is identical and supported by the indexes.

&&As indicated in subsection 32.2 (2) of the Customs Act:&&&&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&&&&(b) pay any amount owing as duties as a result of the correction to the declaration and any interest owing or that may become owing on that amount”.&&&&Consequently, pursuant to subsection 32.2 (2) of the Customs Act, corrections must be submitted to the CBSA if the adjusted price results in either money payable or is revenue neutral.&&However, if the adjusted price results in an overpayment of duties, an application for a refund may be made in accordance with paragraph 74(1)(e) of the Customs Act provided all necessary requirements have been met.&&