Blouses, Shirts and Co-Ordinates Remission Order, 1998 (SOR/98-89)

Interpretation

1 The definitions in this section apply in this Order.

blouse and shirt

blouse and shirt means a woman’s or girl’s apparel made from a woven fabric, designed to cover the upper part of the body, whether or not having sleeves and whether or not having a full or partial opening that starts at the neckline, but does not include such apparel as an undershirt, T-shirt, and sweatshirt; (blouse et chemisier)

co-ordinated apparel

co-ordinated apparel means a woman’s or girl’s jacket that is co-ordinated with a skirt or pants or a co-ordinated two-piece dress, linked by colour, shape or detail with the express purpose of being sold and worn together, but does not include such apparel as an athletic suit, outerwear apparel and co-ordinated denim apparel. (coordonné)

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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 women’s blouse, shirt or co-ordinated apparel manufacturer, set out in the schedule in respect of blouses, shirts or co-ordinated 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 Blouses and Shirts Remission Order in respect of blouses and shirts 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 blouses, shirts and co-ordinated apparel are imported into Canada.

Coming into Force

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