Marginal note:Effect of relief
107 (1) Subject to sections 95, 98.1 and 98.2, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,
(a) no duties are payable, if the relief was from the payment of the whole; and
(b) the portion is not payable, if the relief was only from the payment of the portion.
Marginal note:Effect of relief on duty paid value
(2) Notwithstanding subsection (1), the amount of the customs duties payable on goods shall, for the purposes of determining the duty paid value of the goods, be determined as if relief had not been granted under section 89, 92, 101 or 106.
Marginal note:Effect of relief on value under Excise Tax Act
(3) Notwithstanding subsection (1), the amount of customs duties payable on goods shall, for the purposes of determining the value of the goods under section 215 of the Excise Tax Act, be determined as if relief had been granted under section 101 but had not been granted under section 89, 92 or 106.
- 1997, c. 36, s. 107
- 2017, c. 6, s. 103
- 2021, c. 1, s. 43
- Date modified: