4 An importer of goods prescribed by paragraph 3(g) shall, at the time of accounting for the goods in accordance with section 32 of the Customs Act, attach to or endorse on the accounting document the following declaration, signed and dated:
“I hereby declare that it is my expectation that at least 75%, in value, of the works of art in this shipment will be exported within one year after this date.
(a) except where subsection (2) applies, a copy of the export report in respect of the goods; and
(b) an invoice or written statement from the supplier of the goods showing that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair to the goods was borne by the supplier under the terms of a warranty.
(2) Where the export report referred to in paragraph (1)(a) is unavailable due to circumstances beyond the control of the importer, the importer shall provide
(b) a transportation company document respecting the exportation of the goods;
(c) a customs accounting document respecting the importation of the goods into the country where the warranty repair work was performed;
(d) a declaration made by the foreign exporter that the goods exported to Canada are the goods that were exported from Canada for warranty repair; or
(e) other evidence satisfactory to the Minister showing that the goods had been exported from Canada.
6 Where an importer imports works of art prescribed by paragraph 3(g), and less than 75%, in value, of the shipment is exported within one year after the importation, the importer shall notify in writing an officer at a customs office indicating the percentage, in value, of the works of art in the shipment that was exported.
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