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Customs Bonded Warehouses Regulations (SOR/96-46)

Regulations are current to 2024-04-01 and last amended on 2022-10-01. Previous Versions

 Every licensee shall ensure that goods are not manipulated, altered or combined with other goods while in the bonded warehouse except for the purpose of or in the course of

  • (a) disassembling or reassembling goods that have been assembled or disassembled for packing, handling or transportation;

  • (b) displaying;

  • (c) inspecting;

  • (d) marking, labelling, tagging or ticketing;

  • (e) packing, unpacking, packaging or repackaging;

  • (f) removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods;

  • (g) storing;

  • (h) testing; or

  • (i) any of the following that do not materially alter the characteristics of the goods:

    • (i) cleaning,

    • (ii) complying with any applicable law of Canada or of a province,

    • (iii) diluting,

    • (iv) normal maintenance and servicing,

    • (v) preserving,

    • (vi) separating defective goods from prime quality goods,

    • (vii) sorting or grading, and

    • (viii) trimming, filing, slitting or cutting.

  • SOR/2002-130, s. 4

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