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  1. Customs Bonded Warehouses Regulations - SOR/96-46 (Section 2)
    Regulations Respecting Customs Bonded Warehouses

     In these Regulations,

    beer

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

    bonded warehouse

    bonded warehouse means a place that is licensed as a bonded warehouse by the Minister of Public Safety and Emergency Preparedness 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)

    cigar

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

    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)

    manufactured tobacco

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

    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)

    vaping product

    vaping product  has the same meaning as in section 2 of the Excise Act, 2001. (produit de vapotage)

    [...]


  2. Customs Bonded Warehouses Regulations - SOR/96-46 (Section 2)
    Regulations Respecting Customs Bonded Warehouses

     In these Regulations,

    beer

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

    bonded warehouse

    bonded warehouse means a place that is licensed as a bonded warehouse by the Minister of Public Safety and Emergency Preparedness 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)

    cigar

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

    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)

    manufactured tobacco

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

    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)

    [...]


  3. Customs Bonded Warehouses Regulations - SOR/96-46 (Section 3)
    Regulations Respecting Customs Bonded Warehouses
    •  (1) Subject to subsection (4), the Minister of Public Safety and Emergency Preparedness may issue a licence to any person who

      • [...]

      • (b) provides such security as may be required under subsection 91(4) of the Customs Tariff and in accordance with section 4.

    • [...]

    • (3) The plan referred to in subsection (2) must indicate

      • (a) whether the place proposed to be operated as a bonded warehouse exists or is to be constructed;

    • (4) The Minister of Public Safety and Emergency Preparedness shall not issue a licence to an applicant unless

      • [...]

      • (c) the applicant has sufficient financial resources

        • [...]

        • (ii) to lease or purchase the place proposed to be operated as a bonded warehouse;

    [...]


  4. Customs Bonded Warehouses Regulations - SOR/96-46 (Section 11)
    Regulations Respecting Customs Bonded Warehouses
    •  (1) Every licensee shall provide at the bonded warehouse in respect of which the licence was issued

      • (a) such facilities, equipment and personnel as are sufficient to control access to the bonded warehouse premises and provide secure storage of the goods in it, including

        • [...]

        • (iv) where the bonded warehouse will be used for the storage of designated goods, such additional facilities and equipment as may be required to ensure the secure storage of those goods;


  5. Customs Bonded Warehouses Regulations - SOR/96-46 (Section 4)
    Regulations Respecting Customs Bonded Warehouses

     For the purposes of subsection 91(4) of the Customs Tariff, security shall be deposited with the chief officer of customs and shall be in the form of

    • [...]

    • (d) a bond issued by

      • (i) a company that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as a company whose bonds may be accepted by the Government of Canada,

      • [...]

      • (iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or

    [...]



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