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Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations (SOR/98-46)

Regulations are current to 2019-08-28

Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations

SOR/98-46

CUSTOMS ACT

Registration 1997-12-29

Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations

P.C. 1997-2018  1997-12-29

Whereas the proposed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)Footnote a of the Customs ActFootnote b, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 32.2(2)Footnote c and paragraph 164(1)(i)Footnote d of the Customs ActFootnote b, hereby makes the annexed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations.

Interpretation

 In these Regulations, Act means the Customs Act.

Prescribed Classes of Persons

 The following persons are hereby prescribed as classes of persons for the purposes of section 32.2 of the Act, where a declaration of tariff classification is rendered incorrect by a failure referred to in subsection 32.2(6) of the Act:

  • (a) persons who purchase or otherwise acquire the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act; and

  • (b) persons who sell or otherwise dispose of the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act.

Coming into Force

 These Regulations come into force on January 1, 1998.

 
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