Imported Spirits for Blending Remission Order (SI/83-151)

Regulations are current to 2017-09-27

Imported Spirits for Blending Remission Order

SI/83-151

FINANCIAL ADMINISTRATION ACT

Registration 1983-08-24

Order Respecting the Remission of Customs Duty on Spirits, Wine or Flavouring Materials Having a Spirit Content, Imported for the Purpose of Being Blended in a Distillery with Spirits in Bond

P.C. 1983-2525 1983-08-10

His Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of National Revenue, the Minister of Finance and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty on spirits, wine or flavouring materials having a spirit content, imported for the purpose of being blended in a distillery with spirits in bond.

Short Title

 This Order may be cited as the Imported Spirits for Blending Remission Order.

Remission

 Subject to section 3, remission is hereby granted of the additional customs duty paid or payable under section 20 of the Customs Tariff on spirits, wine or flavouring materials having a spirit content imported into Canada after June 30, 1982 for the purpose of being blended in a distillery with spirits in bond.

  • SI/88-17, s. 2.

 Remission is granted pursuant to section 2 on condition that a claim for remission

  • (a) is made to the Minister of National Revenue in such form as he may prescribe;

  • (b) is accompanied by a certified copy of the original customs accounting documents;

  • (c) is for the amount of spirits, wine or flavouring materials having a spirit content, verified by an Excise Officer as being the amount thereof imported into Canada by the claimant; and

  • (d) is accompanied by such other evidence of entitlement to remission as the Minister of National Revenue may require.

  • SI/88-17, s. 2.
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