Outerwear Apparel Remission Order, 1998 (SOR/98-88)

Interpretation

1 The definitions in this section apply in this Order.

outerwear apparel

outerwear apparel means children’s and infants’ coats, jackets and snow and ski wear; women’s and girls’ jackets and snow and ski wear; men’s and boys’ jackets and snow and ski wear; women’s and girls’ coats; and, men’s and boys’ coats, made from outerwear fabric; (vêtements de dessus)

outerwear fabric

outerwear fabric means broadwoven fabrics consisting solely of one generic man-made fibre or broadwoven fabrics consisting solely of cotton fibres, of cotton fibres mixed solely with man-made fibres or of man-made fibres mixed solely with other man-made fibres. (tissu pour vêtements de dessus)

Remission

2 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 1998 and ending on December 31, 2004.

2.1 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2005 and ending on December 31, 2006.

2.2 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007.

2.3 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

2.3.1 Subject to sections 3 and 4, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

2.4 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2009 and ending on December 31, 2009.

2.5 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2010 and ending on December 31, 2010.

2.6 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2011 and ending on December 31, 2011.

2.7 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2012 and ending on December 31, 2012.

3 The remission granted under this Order in respect of imports during any calendar year shall not exceed the total amount of customs duties remitted to the manufacturer under the Outerwear Fabrics and Outerwear Apparel Remission Order in respect of outerwear apparel imported during 1995.

4 Remission is granted on condition that a claim for remission is made to the Minister of National Revenue within five years after the day on which the outerwear apparel is imported into Canada.

Coming into Force

5 This Order comes into effect on December 29, 1997.