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Customs Bonded Warehouses Regulations

Version of section 18 from 2006-03-22 to 2022-09-30:


 For the purposes of subsections 37(2) and 39.1(2) of the Customs Act, tobacco products and packaged spirits are a prescribed class of goods and are forfeit if they have not been removed from the bonded warehouse within five years of the day on which the goods are described in the form prescribed under subsection 19(2) of that Act.

  • SOR/2003-241, s. 5
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