Customs Tariff

Marginal note:Duties not payable in respect of goods in bonded warehouse

• 92 (1) Subject to section 31 of the Customs Act and to any regulations made under paragraph 99(f) or section 100, if a bonded warehouse licence has been issued under section 91, duties imposed on goods that are delivered to the bonded warehouse are not payable until the goods are removed from the bonded warehouse.

• Marginal note:Relief on goods removed from bonded warehouse

  (2) Relief shall be granted from the payment of duties that, but for this section, would be payable in respect of goods removed from a bonded warehouse that are

  • (a) subject to section 95, exported directly from the bonded warehouse; or

  • (b) designated as ships’ stores by regulations made under paragraph 99(g), supplied for use on board a conveyance of a class prescribed by regulations under that paragraph and exported.

• Marginal note:Non-application to Canadian manufactured tobacco

  (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada.