Customs Accounting Document Error Remission Order (C.R.C., c. 754)

Regulations are current to 2017-11-20

Customs Accounting Document Error Remission Order

C.R.C., c. 754

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Customs Duties Imposed under the Customs Tariff and Taxes Imposed under Division III of Part IX and under any other Part of The Excise Tax Act, Underpaid Due to Error on Customs Accounting Document

Short Title

 This Order may be cited as the Customs Accounting Document Error Remission Order.

  • SI/88-18, s. 2.

Remission

 Remission is hereby granted of the amount by which the customs duties imposed under the Customs Tariff and the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act on goods imported into Canada were underpaid in error, if the amount payable does not amount to more than $7.50 in respect of any one customs accounting document, other than an interim document.

  • SI/88-18, s. 2;
  • SI/91-8, s. 2.
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