Returning Persons Exemption Regulations (SOR/98-61)
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Regulations are current to 2026-09-30 and last amended on 2024-06-20. Previous Versions
1 In these Regulations, exemption means the benefit of free rates of customs duty given to goods that are classified under heading No. 98.04 where the value of the goods does not exceed the applicable amount set out in a tariff item under heading No. 98.04. (exemption)
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