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Duty Free Shop Regulations (SOR/86-1072)

Regulations are current to 2020-07-28 and last amended on 2019-06-25. Previous Versions

PART IIOperation of Duty Free Shops (continued)

Receipt of Goods

  •  (1) Every licensee shall, on the arrival of goods at the duty free shop in respect of which his licence was issued,

    • (a) acknowledge the receipt of the goods by

      • (i) endorsing the bill of lading, way-bill or other similar transportation document presented to him by the carrier, or

      • (ii) endorsing the document by which the licensee accounts for inventory.

    • (b) [Repealed, SOR/2019-259, s. 5]

  • (2) Before any goods are taken into a duty free shop, the licensee shall present to the chief officer of customs any documents required to be presented to him under the Act or any regulations made pursuant thereto.

  • SOR/2019-259, s. 5

Provision of Information

 [Repealed, SOR/2019-259, s. 6]

 Every licensee that is a corporation shall provide to the Commissioner 90 days written notice in advance of a proposed change in the beneficial ownership of the shares of a corporation referred to in subsection 3(3).

  • SOR/2005-182, s. 5

Transfer of Ownership of Goods

  •  (1) Subject to subsections (2) to (4), the ownership of goods in a duty free shop may be transferred only by sale to persons who are about to leave Canada.

  • (2) The ownership of goods in a duty free shop may be transferred to the person who sold them to the licensee, on condition that the goods are dealt with in accordance with the laws relating to customs and excise.

  • (3) The ownership of goods in a duty free shop may be transferred to a person having a licence in respect of another duty free shop, on condition that the goods are dealt with in accordance with any law relating to customs and excise, and, in the case of intoxicating liquor, in accordance with section 15.

  • (4) Where a licensee’s licence is about to expire or be cancelled and a new licensee is to be licensed to operate a duty free shop on the same premises as the premises of the licensee, the ownership of the goods in the duty free shop may be transferred to the proposed new licensee.

  • SOR/96-153, s. 7
  • SOR/2005-212, s. 4(F)

 No licensee shall sell, give or in any other manner convey any tobacco product to a person under the age of eighteen years.

  • SOR/95-519, s. 5
 
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