Customs Bonded Warehouses Regulations (SOR/96-46)

Regulations are current to 2014-06-12 and last amended on 2007-07-31. Previous Versions

Customs Bonded Warehouses Regulations

SOR/96-46

CUSTOMS TARIFF

Registration 1996-01-01

Regulations Respecting Customs Bonded Warehouses

P.C. 1995-2254  1995-12-28

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of National Revenue, pursuant to subsection 81(4)Footnote *, paragraphs 95(1)(f)Footnote **, (q)Footnote ** and (r)Footnote ** and subsection 95(3)Footnote *** of the Customs TariffFootnote ****, is pleased hereby to make the annexed Regulations respecting customs bonded warehouses, effective on the day on which section 55 of An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts, being chapter 41 of the Statutes of Canada, 1995, comes into force.

SHORT TITLE

 These Regulations may be cited as the Customs Bonded Warehouses Regulations.

INTERPRETATION

 In these Regulations,

“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)

“bonded warehouse”

“bonded warehouse” means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff; (entrepôt de stockage)

“bulk”

“bulk” has the same meaning as in section 2 of the Excise Act, 2001; (en vrac)

“chief officer of customs”

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

“cigar”

“cigar” has the same meaning as in section 2 of the Excise Act, 2001; (cigare)

“Department”

“Department”[Repealed, SOR/2003-241, s. 1]

“excise bonding warehouse”

“excise bonding warehouse”[Repealed, SOR/2003-241, s. 1]

“intoxicating liquor”

“intoxicating liquor” has the same meaning as in subsection 2(1) of the Importation of Intoxicating Liquors Act; (boissons enivrantes)

“licence”

“licence” means a licence to operate a place as a bonded warehouse; (agrément)

“licensee”

“licensee” means a person who is the operator of a bonded warehouse and to whom a licence has been issued; (exploitant)

“manufactured tobacco”

“manufactured tobacco” has the same meaning as in section 2 of the Excise Act, 2001; (tabac fabriqué)

“Minister”

“Minister” means the Minister of National Revenue; (ministre)

“packaged”

“packaged” has the same meaning as in section 2 of the Excise Act, 2001; (emballé)

“preserving”

“preserving” means the preserving of goods by the application of preservative, including lubricants, protective encapsulation and preservation paint, and, if the condition of the goods is not changed, by other means such as freezing, drying and freeze-drying. (préservation)

“stamped”

“stamped” has the same meaning as in section 2 of the Excise Act, 2001; (estampillé)

  • SOR/99-106, s. 1;
  • SOR/2003-241, s. 1.