Customs Tariff (S.C. 1997, c. 36)

Marginal note:Exempt goods

• 135 (1) An order made under subsection 134(1) or (2) does not apply to goods that

  • (a) before the order comes into force, a person purchased for importation through a customs office in a region or part of Canada specified in the order in the expectation in good faith that the “Free” rate of customs duty set out in a tariff item suspended by the order would apply to the goods; and

  • (b) at the time the order comes into force, were in transit to the purchaser in Canada.

• Marginal note:Exempt from SIA

  (2) An order referred to in subsection 134(1) or (2) is deemed not to be a regulation within the meaning of the Statutory Instruments Act.