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

1 [Repealed, SOR/2024-41, s. 61]

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 means any duty imposed under section 20 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2.1 [Repealed, SOR/98-28, s. 5]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 For the purposes of subsection 106(1) of the Act, an application for relief from the payment of duties on goods referred to in paragraph 3(a) must be accompanied by security given in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount fixed by the Minister of Public Safety and Emergency Preparedness

• (a) if the goods are not covered by a carnet; or

• (b) if the goods are covered by a carnet but not exported by the date of expiration of the carnet.