Customs Tariff (S.C. 1997, c. 36)

Act current to 2012-05-02 and last amended on 2011-12-15. Previous Versions

Marginal note:Regulations

100. The Governor in Council may, on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness, make regulations prescribing the circumstances under which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in a bonded warehouse.

  • 1997, c. 36, s. 100;
  • 2005, c. 38, ss. 142, 145.
Previous Version

Canadian Goods Abroad

Marginal note:Relief for Canadian goods abroad

  • 101. (1) Subject to section 104, if an application is made in accordance with section 102, relief shall be granted in accordance with section 105 from payment of the portion of the duties that, but for this section, would be payable in respect of goods returned to Canada within one year or such other time as may be prescribed after their exportation in the prescribed manner if

    • (a) the goods were repaired outside Canada after being exported for the declared purpose of being repaired;

    • (b) equipment was added to the goods outside Canada; or

    • (c) the goods were the product of Canada and work was done outside Canada on the goods.

  • Marginal note:Emergency repairs

    (2) Subject to section 104, if an application is made in accordance with section 102, relief shall be granted from the payment of the whole of the duties that, but for this section, would be payable in respect of aircraft, vehicles or vessels returned to Canada after their exportation if

    • (a) the aircraft, vehicles or vessels were repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and

    • (b) the repairs were necessary to ensure the safe return to Canada of the aircraft, vehicles or vessels.

  • Marginal note:Regulations

    (3) The Governor in Council may make regulations

    • (a) on the recommendation of the Minister, prescribing the manner for determining what goods are considered to be a product of Canada for the purposes of subsection (1); and

    • (b) on the recommendation of the Minister of Public Safety and Emergency Preparedness, defining the words “aircraft”, “vehicles” and “vessels” for the purposes of subsection (2).

  • 1997, c. 36, s. 101;
  • 2005, c. 38, ss. 142, 145.
Previous Version
Marginal note:Application

102. An application for relief under section 101 must be

  • (a) accompanied by evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that the goods were exported and

    • (i) in respect of goods referred to in paragraph 101(1)(a), repairs could not have been made in Canada at the place the goods were located before their exportation or within a reasonable distance of that place,

    • (ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment added could not practicably have been added in Canada, or

    • (iii) in respect of goods referred to in paragraph 101(1)(c), it would not have been practicable to do the work in Canada; or

  • (b) if the application is made under subsection 101(2), made in the prescribed form and manner, with the prescribed information, at the time of the return to Canada of the goods in respect of which the application is made.

  • 1997, c. 36, s. 102;
  • 2005, c. 38, ss. 89(F), 142, 145.
Previous Version