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Duty Free Shop Regulations (SOR/86-1072)

Regulations are current to 2026-09-30 and last amended on 2024-10-21. Previous Versions

  •  (1) Every licensee shall, on the arrival of goods at the duty free shop in respect of which his licence was issued,

    • (a) acknowledge the receipt of the goods by

      • (i) endorsing the bill of lading, way-bill or other similar transportation document presented to him by the carrier, or

      • (ii) endorsing the document by which the licensee accounts for inventory.

    • (b) [Repealed, SOR/2019-259, s. 5]

  • (2) Before any goods are taken into a duty free shop, the licensee must provide to the Minister any documents required under the Act or any of its regulations.

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