Abatement of Duties Payable Regulations (SOR/86-946)

2 In these Regulations,

Act

Act means the Customs Act; (Loi)

qualified appraiser

qualified appraiser means a person who, in relation to any goods, is qualified by virtue of his business, occupation or profession to appraise those goods and to appraise the loss in value thereto where the goods have suffered damage, deterioration or destruction. (appréciateur qualifié)