Duty Free Shop Regulations (SOR/86-1072)

Regulations are current to 2013-05-20

Duty Free Shop Regulations

SOR/86-1072

CUSTOMS ACT

Registration 1986-11-06

Regulations Respecting Duty Free Shops

P.C. 1986-2530 1986-11-06

Whereas, pursuant to subsection 164(3) of the Customs ActFootnote *, a copy of proposed Regulations respecting duty free shops, substantially in the form annexed hereto, was published in the Canada Gazette Part I on April 26, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of National Revenue with respect thereto;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 30, subsection 37(1), paragraphs 164(1)(i) and (j) and section 166 of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting duty free shops, effective on the day that section 30, subsection 37(1), paragraphs 164(1)(i) and (j) and section 166 of the Customs Act come into force.

SHORT TITLE

1. These Regulations may be cited as the Duty Free Shop Regulations.

INTERPRETATION

2. In these Regulations,

“Act”

“Act” means the Customs Act; (Loi)

“applicant”

“applicant” means a person who applies for a licence; (demandeur)

“beer”

“beer” means beer or malt liquor as defined in section 4 of the Excise Act; (bière)

“border crossing point”

“border crossing point” means a place on the international border between Canada and the United States at which there is a customs office; (poste frontalier)

“chief officer of customs”

“chief officer of customs”, with respect to a duty free shop or a proposed duty free shop, means the manager of the customs office or customs offices that serve the area in which the duty free shop is located or is proposed to be located; (agent en chef des douanes)

“Department”

“Department”[Repealed, SOR/2002-218, s. 1]

“excisable goods”

“excisable goods” means spirits, wine, beer or tobacco products; Excise Act; (marchandises assujetties à l’accise)

“excise warehouse”

“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001; (entrepôt d’accise)

“intoxicating liquor”

“intoxicating liquor” has the same meaning as in the Importation of Intoxicating Liquors Act; (boisson enivrante)

“licence”

“licence” means a licence to operate a place as a duty free shop; (agrément)

“licensee”

“licensee” means a person to whom a licence has been issued; (exploitant)

“permanent resident”

“permanent resident” has the same meaning as in the Immigration Act, 1976. (résident permanent)

  • SOR/96-153, s. 1;
  • SOR/2002-218, s. 1;
  • SOR/2005-212, s. 1.