Customs and Excise Offshore Application Act (R.S.C., 1985, c. C-53)

Marginal note:Goods removed and returned

8 Where goods referred to in section 5 or 6 are removed from Canada or from a place within the limits of the continental shelf of Canada to a place outside Canada and the continental shelf of Canada, section 3 applies in respect of the goods if

• (a) they are returned to a place within the limits of the continental shelf of Canada having been advanced in value or having been improved in condition by any means or combined with any other goods outside Canada and the continental shelf of Canada; or

• (b) they are returned to a place within the limits of the continental shelf of Canada after five years following the day of their removal.

Ships

Marginal note:Canadian ships in coasting trade

• 9 (1) Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, that, on June 30, 1983, are engaged in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act shall be deemed to be duty and tax paid ships under federal customs laws.

• Marginal note:British ships in coasting trade

  (2) British ships, other than Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, that, on June 30, 1983, are under lease and are engaged in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act shall be deemed to be duty and tax paid ships under federal customs laws throughout the term of the lease to the first Canadian lessee or any renewal thereof if the lease or renewal was entered into prior to January 6, 1983.

Marginal note:Canadian ships under prior order

• 10 (1) Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, ordered pursuant to a written contract entered into prior to January 6, 1983 for the purpose of engaging in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act, shall be deemed to be duty and tax paid ships under federal customs laws.

• Marginal note:British ships under prior lease

  (2) British ships, other than Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, under lease pursuant to a written contract entered into prior to January 6, 1983 for the purpose of engaging in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act, shall be deemed to be duty and tax paid ships under federal customs laws throughout the term of the lease to the first Canadian lessee or any renewal thereof, excluding renewals entered into on or after January 6, 1983.

• Marginal note:Application

  (3) Subsections (1) and (2) do not apply in respect of a ship ordered or under lease pursuant to a written contract entered into prior to January 6, 1983, unless the ship has been released under the Customs Act within twelve months after the date that the persons acquiring the ship pursuant to the contract take possession of the ship.