Language selection

Government of Canada

Search

Duty Free Shop Regulations (SOR/86-1072)

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

 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Department[Repealed, SOR/2002-218, s. 1]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; (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

Page Details

Date modified: