Section 213.2 — Excise Tax Act: Import certificate

The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred to as an “import certificate”) for the purpose of applying, on and after the effective date specified in the authorization, section 8.1 of Schedule VII in respect of goods of a particular class imported by the registrant, in which event the Minister shall assign to the registrant a number to be disclosed when the goods are accounted for under section 32 of the Customs Act . A request for an import certificate shall contain prescribed information and be filed with the Minister in prescribed manner. The Minister may, after giving a person to whom an import certificate has been issued reasonable written notice, cancel the import certificate of the person if the person fails to comply with any condition attached to the certificate or any provision of this Division, the Minister determines that it is no longer required for the purposes for which it was issued, or generally for the purposes of this Division, or it can reasonably be expected that the person will no longer be importing goods of a class in respect of which the certificate was issued in circumstances in which the goods would be included in Schedule VII, and, where the Minister cancels the import certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation. Where the Minister has cancelled the import certificate of a person in circumstances described in paragraph (3)(a), the Minister shall not issue a new certificate under subsection (1) before the day that is two years after the day on which the cancellation is effective. An import certificate issued under this section ceases to have effect on the earlier of the effective date of the cancellation of the certificate under subsection (3), and the day that is three years after the effective date of the certificate.