Goods for Ships and Aircraft (Excise) Drawback Regulations (SOR/86-948)

1 Ocean-going ships operating or being repaired or reconstructed to operate exclusively in international trade

2 Foreign warships, within the meaning of the Ships Stores Regulations

3 Telegraph cable ships, within the meaning of the Ships Stores Regulations

4 Aircraft operating exclusively in international flights

5 Ships registered in a country other than Canada that are used exclusively for pleasure purposes

6 International aircraft, within the meaning of the Ships Stores Regulations