SOR/98-46199712

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20196

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CUSTOMS ACTPrescribed Classes of Persons in Respect of Diversion of Imported Goods RegulationsP.C.1997-2018  199712

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Whereas the proposed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)a of the Customs Actb, not required to be published under subsection 164(3) of that Act;aS.C. 1992, c. 28, s. 30(3)bR.S., c. 1 (2nd Supp.)Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 32.2(2)c and paragraph 164(1)(i)d of the Customs Actb, hereby makes the annexed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations.cS.C. 1997, c. 36, s. 152dS.C. 1992, c. 28, s. 30(1)Interpretation

1In these Regulations, Act means the Customs Act.

Prescribed Classes of Persons

2The following persons are hereby prescribed as classes of persons for the purposes of section 32.2 of the Act, where a declaration of tariff classification is rendered incorrect by a failure referred to in subsection 32.2(6) of the Act:(a)persons who purchase or otherwise acquire the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act; and(b)persons who sell or otherwise dispose of the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act.

Coming into Force

3These Regulations come into force on January 1, 1998.