Samples of Negligible Value Remission Order (C.R.C., c. 786)

Regulations are current to 2017-11-20

Samples of Negligible Value Remission Order

C.R.C., c. 786

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Taxes Paid or Payable Under Division III of Part IX and Under any Other Part of the Excise Tax Act and Customs Duties Paid or Payable Under Section 21 of the Customs Tariff on Samples of Negligible Value

Short Title

 This Order may be cited as the Samples of Negligible Value Remission Order.

Interpretation

 In this Order,

chief officer of customs

chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)

sample

sample means an article that is representative of a particular category of goods that have been produced or an article for which production is contemplated, and includes any package, case, binder or other article attached to or imported as an integral part of the article. (échantillon)

  • SI/88-18, s. 2.

Remission

  •  (1) Remission is hereby granted of taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act and customs duties paid or payable under section 21 of the Customs Tariff in respect of consignments of imported samples of goods of all kinds where

    • (a) the samples are of negligible value;

    • (b) the samples will be used only in soliciting orders for goods of the kind represented by the sample;

    • (c) subject to section 4, there is not more than one sample of each kind or quality in a consignment; and

    • (d) the goods referred to in paragraph (b) will be supplied direct from abroad.

  • (2) For the purpose of paragraph (1)(a), a sample in a consignment shall be deemed to be of negligible value where the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars if this Order did not apply.

  • SI/88-18, s. 2;
  • SI/91-8, s. 2;
  • SI/98-18, s. 2.

 Consignments of foodstuffs, non-alcoholic beverages, perfumes and chemical products that will be consumed or destroyed during demonstration may consist of more than one sample of each kind or quality when the quantity and the manner in which they are packaged preclude their being used otherwise than as samples.

 A chief officer of customs may require that a sample be made useless as merchandise by marking, tearing, perforating, gluing or otherwise altering it, but not in such a manner as to destroy its usefulness as a sample.

  • SI/88-18, s. 2.
 
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