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Returning Persons Exemption Regulations

Version of section 3 from 2008-09-05 to 2024-03-20:

  •  (1) It is a condition of importing goods that are classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00 and that have a combined value in excess of the amount of the exemption that the exemption be applied to those goods that are subject to the highest rate of customs duties.

  • (2) The exemption does not apply to

    • (a) alcoholic beverages imported by a person who has not attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province where the customs office through which the alcoholic beverages are imported is located; or

    • (b) tobacco imported by a person who has not attained 18 years of age.

  • SOR/2008-271, s. 1

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