Marginal note:Discretionary relief
Marginal note:Scope of relief
(2) A remission under subsection (1) may be conditional or unconditional, may be granted in respect of the whole or any portion of the duties and may be granted regardless of whether any liability to pay the duties has arisen.
Marginal note:Remission by way of refund
(3) If duties have been paid, a remission under subsection (1) shall be made by granting a refund of the duties to be remitted.
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