Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR/89-427)
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Regulations are current to 2024-11-26
AMENDMENTS NOT IN FORCE
— SOR/2024-41, s. 60
60 The long title of the Temporary Importation (Excise Levies and Additional Duties) RegulationsFootnote 10 is replaced by the following:
Return to footnote 10SOR/89-427; SOR/98-28, s. 3
Temporary Importation (Excise Levies and Additional Duties) Regulations
— SOR/2024-41, s. 61
61 Section 1 of the Regulations and the heading before it are repealed.
— SOR/2024-41, s. 62
62 The definition duties in section 2 of the Regulations is replaced by the following:
- 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)
— SOR/2024-41, s. 63
63 Section 6 of the Regulations is replaced by the following:
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.
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