Non-Commercial Importations Remission Order (SI/79-39)

Regulations are current to 2017-11-20

Non-Commercial Importations Remission Order

SI/79-39

FINANCIAL ADMINISTRATION ACT

Registration 1979-03-14

Order Respecting the Remission of Customs Duties and Excise Taxes in Respect of Non-Commercial Importations in Connection with Warranty on Guarantee Adjustments

P.C. 1979-395 1979-02-15

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to revoke Order in Counsil P.C. 1963-15/1067 of 16th July, 1963Footnote 1, and to make the annexed Order respecting the remission of customs duty and excise taxes in respect of non-commercial importations in connection with warranty or guarantee adjustments.

Short Title

 This Order may be cited as the Non-Commercial Importations 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)

non-commercial imported goods

non-commercial imported goods means goods imported for a purpose other than for any sale or for any commercial, industrial or business use in respect of which the aggregate amount of customs duties and excise taxes payable does not exceed fifty dollars. (marchandises importées non commerciales)

  • SI/88-18, s. 2.

Remission

Non-Commercial Goods Exported or Destroyed

 Subject to section 6, remission is hereby granted of the customs duties paid or payable under the Customs Tariff and excise taxes paid or payable under the Excise Tax Act in respect of non-commercial imported goods if evidence is submitted by the importer to a chief officer of customs to show that the goods

  • (a) are not of the class or description of the goods ordered by the importer,

  • (b) are defective, or

  • (c) are of inferior quality,

and the goods have been

  • (d) destroyed in Canada under a customs officer’s supervision, or

  • (e) exported from Canada to the supplier of the goods

within one year from the day the goods were imported into Canada.

  • SI/88-18, s. 2.

Replacement of Non-Commercial Imported Goods

 Subject to section 6, remission is hereby granted of the customs duties and excise taxes paid or payable in respect of non-commercial imported goods if

  • (a) the goods are imported to replace non-commercial imported goods described in section 3 that have been destroyed in Canada or exported from Canada within the time set out in that section;

  • (b) the goods are of a similar class and approximately the same value as the non-commercial imported goods that they are replacing;

  • (c) the cost of the goods is borne by the supplier of the goods;

  • (d) the goods are imported within six months of the destruction or exportation of the non-commercial imported goods that they are replacing; and

  • (e) no remission, refund or drawback of customs duties or excise tax has been granted in respect of the non-commercial imported goods that they are replacing.

  • SI/88-18, s. 2(E).

Repair of Non-Commercial Imported Goods

 Subject to section 6, remission is hereby granted of the customs duties and excise taxes paid or payable in respect of non-commercial imported goods that were previously imported into Canada and subsequent to that importation were exported from Canada for the sole purpose of being repaired, if

  • (a) the goods were so exported within one year from the day the goods were first imported into Canada;

  • (b) the goods were returned to Canada within six months from the day they were so exported; and

  • (c) the cost of the repair to the goods, except any shipping charges, communication expenses or other expenses paid by the importer in accordance with any warranty or guaranty adjustment arrangements, is borne by the foreign supplier under the terms of the warranty or guaranty in respect of the goods.

  • SI/88-18, s. 2(E).

Application for Remission

 No remission shall be granted under this Order unless an application is made for remission to a chief officer of customs at the customs office where the non-commercial imported goods were imported into Canada,

  • (a) where the remission is in respect of goods described in section 3, within ninety days of the destruction or exportation of the goods; or

  • (b) where the remission is in respect of goods described in section 4 or 5, within ninety days from the day the goods are entered into Canada.

  • SI/88-18, s. 2.
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