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Duty Free Shop Regulations (SOR/86-1072)

Regulations are current to 2024-06-19 and last amended on 2019-06-25. Previous Versions

 Every licensee shall ensure that

  • (a) [Repealed, SOR/2019-259, s. 4]

  • (b) the goods received in the duty free shop are held in an area designated by the chief officer of customs until, in the case of imported goods, those goods have been accounted for under the Act or, in the case of domestic goods, those goods have been approved by an officer for entry into the licensee’s inventory;

  • (c) the duty free shop may be locked and sealed by an officer where the chief officer of customs requests that the duty free shop be locked and sealed, for the purpose of enabling an officer to check the goods therein against the licensee’s records of inventory;

  • (d) the duty free shop may be locked and sealed by an officer in the event that the licensee’s licence expires or is cancelled or suspended and may be kept locked and sealed until

    • (i) in the case of goods in it other than excisable goods, the duties and taxes payable on the goods have been paid or the goods have been disposed of in accordance with the laws relating to customs and excise, and

    • (ii) in the case of goods in it that are excisable goods, the goods have been disposed of in accordance with the laws relating to customs and excise or, in the case of intoxicating liquor, in accordance with the laws relating to intoxicating liquor of the province in which the duty free shop is located; and

  • (e) the duty free shop is kept suitable for the safe-keeping of the goods stored in it.


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