Electronic Heated Tobacco Products Remission Order (SOR/2023-42)

Definition of goods

1 In this Order, goods means goods that, on the date of their importation, were classified under tariff item No. 2404.11.00 in the List of Tariff Provisions as it read on January 1, 2022, but that would have been classified under tariff item No. 2403.99.90 had they been imported on December 31, 2021.

Marginal note:Remission

2 Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that were imported during the period beginning on January 1, 2022 and ending on the day before the day on which this Order comes into force, in an amount equal to the difference between

• (a) the customs duties paid or payable at the rate of customs duty applicable to the goods on the date of importation, and

• (b) the customs duties that would be payable at the rate of customs duty that would have applied to the goods had the goods been imported on December 31, 2021.

Marginal note:Condition

3 Remission is granted on condition that a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation of the goods.

Marginal note:Coming into force

4 This Order comes into force on the day on which it is registered.