Refund of Duties Regulations (SOR/98-48)

1 The definitions in this section apply in these Regulations.

Act

Act means the Customs Act. (Loi)

bulk

bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)

carrier

carrier means a person who transports imported goods. (transporteur)

CSA importer

CSA importer has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations. (importateur PAD)

competent authority

competent authority means an official of the Government of Canada, an official of any municipal or provincial government, an insurance adjuster or a marine surveyor whose duties include the examination or inspection of goods that are the subject of a refund under these Regulations. (autorité compétente)

qualified appraiser

qualified appraiser means a person who is qualified by virtue of their experience, business, occupation or profession to appraise goods that are the subject of a refund under these Regulations and to estimate their loss in value. (appréciateur qualifié)