Customs Tariff

Marginal note:Relief

• 89 (1) Subject to subsection (2), sections 95, 98.1 and 98.2 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are

  • (a) released and subsequently exported in the same condition in which they were imported;

  • (b) released, processed in Canada and subsequently exported;

  • (c) released and directly consumed or expended in the processing in Canada of goods that are subsequently exported;

  • (d) released, if the same quantity of domestic or imported goods of the same class is processed in Canada and subsequently exported; or

  • (e) released, if the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of goods that are subsequently exported.

• Marginal note:Exception

  (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products, vaping products or designated goods.

• Marginal note:Deemed exportation

  (3) For the purposes of subsection (1), goods are deemed to have been exported if they are

  • (a) designated as ships’ stores by regulations made under paragraph 99(g) and supplied for use on board a conveyance of a class prescribed under that paragraph;

  • (b) used for the equipment, repair or reconstruction of ships or aircraft of a class prescribed under paragraph 99(d);

  • (c) delivered to a telegraph cable ship of a class prescribed under paragraph 99(d);

  • (d) supplied for exportation to a department or agency of, or a corporation owned, controlled or operated by, the Government of Canada or the government of a province, that is designated by the Minister of Public Safety and Emergency Preparedness;

  • (e) placed in a bonded warehouse or duty free shop for exportation, or placed in a bonded warehouse for use in accordance with paragraph (a) or (c);

  • (f) transferred from a person who has been issued a certificate under section 90 to another person who has been issued such a certificate; or

  • (g) used or destined for use in any other prescribed manner.

• Marginal note:Application

  (4) An application for relief under subsection (1) must be in a form and contain information satisfactory to the Minister of Public Safety and Emergency Preparedness.