Customs Tariff

Marginal note:Relief for Canadian goods abroad

• 101 (1) Subject to section 104, if an application is made in accordance with section 102, relief shall be granted in accordance with section 105 from payment of the portion of the duties that, but for this section, would be payable in respect of goods returned to Canada within one year or such other time as may be prescribed after their exportation in the prescribed manner if

  • (a) the goods were repaired outside Canada after being exported for the declared purpose of being repaired;

  • (b) equipment was added to the goods outside Canada; or

  • (c) the goods were the product of Canada and work was done outside Canada on the goods.

• Marginal note:Emergency repairs

  (2) Subject to section 104, if an application is made in accordance with section 102, relief shall be granted from the payment of the whole of the duties that, but for this section, would be payable in respect of aircraft, vehicles or vessels returned to Canada after their exportation if

  • (a) the aircraft, vehicles or vessels were repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and

  • (b) the repairs were necessary to ensure the safe return to Canada of the aircraft, vehicles or vessels.

• Marginal note:Regulations

  (3) The Governor in Council may make regulations

  • (a) on the recommendation of the Minister, prescribing the manner for determining what goods are considered to be a product of Canada for the purposes of subsection (1); and

  • (b) on the recommendation of the Minister of Public Safety and Emergency Preparedness, defining the words aircraft, vehicles and vessels for the purposes of subsection (2).