1. The purpose of this notice is to advise the trading community on how B2 requests for a NAFTA tariff treatment, on goods that were originally declared on a B3 under the MFN tariff treatment, will be processed. This is following the decision by the Canada Border Services Agency (CBSA) to appeal to the Federal Court of Appeal, the decisions that were rendered by the CITT for Bri-Chem Supply Ltd. (AP-2014-017), Ever Green Ecological Services Inc. (AP-2014-027) and Southern Pacific Resource Corp. (AP-2014-028).
2. Pending further notification on the outcome of these appeals, any requests, or part thereof, made under section 32.2 where an importer is requesting a change in tariff treatment from MFN to NAFTA, beyond one year of accounting, will be held in abeyance. Such requests made within one year of accounting will be processed as refunds under section 74.
3. Any requests made under section 74 where an importer is requesting a change in tariff treatment from MFN to NAFTA, within one year of accounting, will be processed and a refund will be issued. Such requests made beyond one year of accounting will be rejected.
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