Customs Tariff Remission Order, 1979 (SI/79-72)

Regulations are current to 2017-11-20

Customs Tariff Remission Order, 1979

SI/79-72

FINANCIAL ADMINISTRATION ACT

Registration 1979-04-11

Order Respecting the Remission of Customs Duty and Sales Tax

P.C. 1979-1099 1979-03-29

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of Customs duty and sales tax.

Short Title

 This Order may be cited as the Customs Tariff Remission Order, 1979.

Remission

 Remission is hereby granted in respect of all goods imported or taken out of warehouse for consumption on or after March 27, 1979, and all goods previously imported for which no entry for consumption was made before that date, of that part of the customs duty and sales tax payable thereon under the Customs Tariff and the Excise Tax Act equal to the amount by which

  • (a) the customs duty and sales tax payable thereon,

exceeds

  • (b) the amount of the customs duty and sales tax that would have been payable thereon if Division I of Part I of Bill C-51, An Act to Amend the Customs Tariff and to make certain amendments to the New Zealand Trade Agreement Act, 1932, the Australian Trade Agreement Act, 1960 and the Union of South Africa Trade Agreement Act, 1932, given first reading on March 19, 1979, had been enacted before the date of this Order.

Exception

  •  (1) The remission granted by this Order does not apply to goods enumerated in tariff items 8704-1, 8706-1, 8709-1, 8715-1, 8717-1, 8722-1, 8728-1 and 9210-1 and to green peas other than for processing classified under tariff item 8720-1 of the Customs Tariff when such goods or peas are described in an order made by the Minister of National Revenue pursuant to paragraph 15(1)(a) of the Customs Tariff and are imported through ports in a region or part of Canada during such period or periods as the Minister of National Revenue has fixed in that Order.

  • (2) The remission granted by this Order does not apply to goods enumerated in tariff items 8702-1, 8705-1, 8708-1, 8712-1, 8724-1, 9203-1, 9205-1, 9206-1 and 9211-1 and to green peas for processing classified under tariff item 8720-1 of the Customs Tariff when imported through ports in such region or part of Canada and during such period or periods, as determined by the Minister of National Revenue, that similar goods or peas produced in Canada are being marketed in that region or part of Canada.

  • SI/79-118, s. 1.
Date modified: