24 (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place
(a) as a sufferance warehouse for the examination of imported goods that have not been released, or
(b) [Repealed, 1995, c. 41, s. 6]
(c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada
and may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein.
Definition of duties not to apply
(1.1) The definition duties in subsection 2(1) does not apply for the purposes of paragraph (1)(c).
Marginal note:Amendment of licence
(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).
- R.S., 1985, c. 1 (2nd Supp.), s. 24
- 1993, c. 25, s. 70
- 1995, c. 41, s. 6
- 2001, c. 16, s. 2
- 2002, c. 22, s. 330
- Date modified: