Tankers and Cargo Vessels Remission Order, 2010 (SOR/2010-202)

Interpretation

1 The following definitions apply in this Order.

cargo vessel

cargo vessel means a freighter, container vessel, self-unloader, car carrier or bulk carrier classified under tariff item No. 8901.90.91 or 8901.90.99 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, but does not include a barge or its pusher vessel. (navire de charge)

imported into Canada

imported into Canada, in respect of tankers and cargo vessels, means permanently imported into Canada for the first time, but does not apply to tankers or cargo vessels produced in Canada that have been exported and then subsequently re-imported into Canada. (importé au Canada)

Remission

2 Remission of the customs duties paid or payable under the Customs Tariff is granted in respect of tankers classified under subheading No. 8901.20 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and cargo vessels.

Conditions

3 The remission is granted on the following conditions:

• (a) the tanker or cargo vessel was imported into Canada on or after January 1, 2010;

• (b) a claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation; and

• (c) the importer files, on request, all evidence that is required by the Canada Border Services Agency to determine eligibility for remission.

Coming into Force

4 This Order comes into force on the day on which it is registered.