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Customs Tariff

Version of section 99 from 2011-12-15 to 2024-11-26:


Marginal note:Regulations

 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations

  • (a) prescribing, for the purposes of section 89,

    • (i) classes of persons who may apply for relief,

    • (ii) classes of goods for which, and the circumstances and conditions under which, relief may not be granted,

    • (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

    • (iv) the period after the release of the goods within which those goods or the goods processed in Canada must be exported, and

    • (v) the portion of duties otherwise payable that may be relieved;

  • (b) prescribing, for the purposes of paragraph 89(1)(a), the uses to which goods may be put or operations that goods may undergo after which the goods are considered to be in the same condition;

  • (c) prescribing, for the purposes of paragraphs 89(1)(d) and (e), goods that are to be considered to be of the same class;

  • (d) prescribing,

    • (i) for the purposes of paragraph 89(3)(b), classes of ships or aircraft, and

    • (ii) for the purposes of paragraph 89(3)(c), classes of telegraph cable ships;

  • (e) prescribing, for the purposes of section 90, the circumstances and conditions in which a certificate may be issued, amended, suspended, renewed, cancelled or reinstated;

  • (f) for the purposes of section 91,

    • (i) prescribing qualifications that must be met by an operator of a bonded warehouse,

    • (ii) prescribing the conditions under which a licence for the operation of a bonded warehouse may be issued, including the security that may be required of an operator of a bonded warehouse in order to be granted a licence, the duration of such a licence and the fees or the manner of determining any fees to be paid for such a licence,

    • (iii) prescribing the form, nature and conditions of any required security,

    • (iv) prescribing the circumstances under which a licence for the operation of a bonded warehouse may be amended, suspended, renewed, cancelled or reinstated,

    • (v) establishing standards for the operation and maintenance of the facilities of a bonded warehouse,

    • (vi) prescribing the manner of acknowledging receipt of goods in a bonded warehouse,

    • (vii) prescribing facilities, equipment and personnel that must be provided at a bonded warehouse,

    • (viii) regulating the transfer of ownership of goods in a bonded warehouse,

    • (ix) prescribing restrictions as to the classes of goods that may be received in a bonded warehouse,

    • (x) prescribing circumstances in which goods shall not be received in a bonded warehouse,

    • (xi) prescribing the period within which goods that have been delivered to a bonded warehouse shall be removed,

    • (xii) prescribing classes of goods that may be forfeited if they are not removed from a bonded warehouse within the prescribed period, and

    • (xiii) otherwise regulating the operation of a bonded warehouse;

  • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

  • (h) regulating or prohibiting the delivery to conveyances of goods designated as ships’ stores;

  • (i) regulating or prohibiting the transfer from one conveyance to another of goods designated as ships’ stores; and

  • (j) prescribing anything required to be prescribed by the Governor in Council under sections 89 to 94 and 96 to 98.

  • 1997, c. 36, s. 99
  • 2001, c. 28, s. 43
  • 2002, c. 19, ss. 10, 23, c. 22, ss. 352, 424
  • 2005, c. 38, ss. 142, 145
  • 2011, c. 24, s. 132

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