Short Title

1 This Order may be cited as the Non-alcoholic Wine Remission Order.

Remission of Customs Duties

2 Subject to section 4, remission is hereby granted of customs duties on non-alcoholic wine, classified under tariff item No. 2202.90.90 of Schedule I to the Customs Tariff, in an amount equal to the difference between the customs duties paid or payable under that tariff item and the amount of customs duties that would have been paid or payable on the non-alcoholic wine if the rate of duty under that item were 3.3 cents/litre under the Most-Favoured-Nation Tariff or 2.9 cents/litre under the United States Tariff.

Remission of Sales Tax

3 Subject to section 4, remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the non-alcoholic wine in respect of which customs duties are remitted pursuant to section 2, in an amount equal to the amount of the difference between the sales tax calculated on the duty-paid value of the non-alcoholic wine and the sales tax calculated on the value for duty of the non-alcoholic wine.

Conditions

4 The remission granted under this Order is on condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation.