Temporary Importation (Excise Levies and Additional Duties) Regulations

6 For the purposes of subsection 106(1) of the Act, an application for relief from the payment of duties on goods referred to in paragraph 3(a) must be accompanied by security given in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount fixed by the Minister of Public Safety and Emergency Preparedness

• (a) if the goods are not covered by a carnet; or

• (b) if the goods are covered by a carnet but not exported by the date of expiration of the carnet.