Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR/89-427)

Short Title

1 This Order may be cited as the Temporary Importation (Excise Levies and Additional Duties) Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Customs Tariff; (Loi)

carnet

carnet means an A.T.A. (Admission Temporaire-Temporary Admission) carnet referred to in the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods; (carnet)

duties

duties mean any duty imposed under section 21 of the Act or any duty or tax imposed under the Excise Act or the Excise Tax Act (other than tax imposed under Part IX of that Act); (droits)

former Act

former Act has the meaning assigned by section 137 of the Act. (ancienne loi)

2.1 [Repealed, SOR/98-28, s. 5]

Relief from the Payment of Duties

3 Subject to sections 4 to 6, relief shall be granted

• (a) from payment of all duties paid or payable on goods set out in Column I of an item of the schedule, used in Canada solely for the purposes and on the conditions set out in that item and identified as belonging to Class 1 in Column II of that item; and

• (b) from payment of the portion of duties paid or payable on goods set out in Column I of an item of the schedule, used in Canada solely for the purposes and on the conditions set out in that item and identified as belonging to Class 2 in Column II of that item, equal to the amount of duties paid or payable on the goods minus the greater of

  • (i) $25, and

  • (ii) the amount of duties paid or payable on 1/60 of the value for duty of the goods multiplied by each month or part thereof that the goods remain in Canada.

Application for Relief

• 4 (1) An application for relief from the payment of duties shall be made to an officer at the customs office where the goods are accounted for under the Customs Act.

• (2) An application for relief from the payment of duties shall be accompanied by any relevant document that establishes that the applicant is entitled to the relief.

Conditions

• 5 (1) Relief from the payment of duties provided pursuant to section 3 shall be granted on condition that

  • (a) the goods are used in Canada solely for the purpose and on the conditions set out in the schedule with respect to those goods;

  • (b) where the goods are not goods referred to in any of paragraphs (c) to (g), they are exported by their importer within a year after the date the goods were released;

  • (c) where the goods are set out in Column I of item 8 of the schedule, they are exported by their importer within a period not exceeding 24 months after the date the goods were released;

  • (d) where the goods are set out in Column I of item 31 of the schedule, they are exported by their importer within a period not exceeding six months after the date the goods were released;

  • (e) where the goods are set out in Column I of item 56 of the schedule, they are exported by their importer within a period not exceeding 30 days after the date the goods were released;

  • (f) where the goods are covered by a carnet, the date of expiration of which is before the end of any period referred to in paragraphs (b) to (e), the goods are exported by their importer by the date of expiration of the carnet, unless security that is valid for the remainder of the period during which those goods are in Canada is provided in accordance with section 6 to secure payment in full of duties that would otherwise be payable in respect of those goods; and

  • (g) where the goods are covered by a carnet, the date of expiration of which is after any period referred to in paragraphs (b) to (e), the goods are exported by their importer within the period referred to in paragraphs (b) to (e).

• (2) For the purposes of subsection 106(4) of the Act, the Minister may extend the periods referred to in paragraphs (1)(b), (c), (f) and (g) in respect of the goods set out in the schedule.

Security

• 6 (1) Where relief from the payment of duties is granted pursuant to paragraph 3(a), security shall be given, in an amount fixed by the Minister in accordance with subsection 106(1) of the Act, to an officer

  • (a) at the place where the goods are to be released, if the goods are not covered by a carnet; and

  • (b) at the place where the goods were released, if the goods are covered by a carnet and not exported by the date of expiration of the carnet.

• (2) The security referred to in subsection (1) shall be in the form of

  • (a) cash;

  • (b) a certified cheque;

  • (c) a transferable bond issued by the Government of Canada; or

  • (d) a bond issued by

    • (i) an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,

    • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

    • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximums permitted by the statutes under which those institutions were established,

    • (iv) a credit union, as defined in subsection 137(6) of the Income Tax Act, or

    • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.

• (3) [Repealed, SOR/96-43, s. 1]