Renewable Fuel Used as Ships’ Stores Remission Order (SOR/2010-88)

Interpretation

1 In this Order, “renewable fuel” includes fuel that is produced from biomass, waste material or feedstock of biological origin, whether or not the fuel is blended with a petroleum product.

Remission

2 Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of renewable fuels that are imported into Canada during the period beginning on April 1, 2006 and ending on June 17, 2009 and that are laden on board a conveyance for use as ships’ stores.

Conditions

3 The remission is granted on the following conditions:

• (a) the renewable fuels are either released and subsequently exported in the same condition in which they were imported or released, processed in Canada and subsequently exported;

• (b) the conveyance on board of which the renewable fuels are laden for use is one set out in column I of the schedule to the Ships’ Stores Regulations, as it read on June 17, 2009 for the purposes of the Customs Tariff, and any limits, set out in the notes to that schedule, that are applicable to petroleum products with respect to that conveyance are met or not exceeded, as the case may be;

• (c) a written claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the day on which this Order comes into force;

• (d) the importer provides the Canada Border Services Agency with evidence or information that demonstrates that they are entitled to remission under this Order; and

• (e) no claim for refund or drawback under the Customs Act or Customs Tariff has been made with respect to the customs duties paid or payable in respect of the renewable fuels in question.

Coming into Force

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