Outerwear Fabrics Remission Order, 1998 (SOR/98-90)

Interpretation

1 The definitions in this section apply in this Order.

outerwear apparel

outerwear apparel means children’s and infants’ coats, jackets and snow and ski wear; women’s and girls’ jackets and snow and ski wear; men’s and boys’ jackets and snow and ski wear; women’s and girls’ coats; and, men’s and boys’ coats made from outerwear fabric; (vêtements de dessus)

outerwear fabric

outerwear fabric means broadwoven fabrics consisting solely of nylon or solely of other polyamide fibres or filaments; broadwoven fabrics consisting solely of polyester fibres or filaments; broadwoven fabrics consisting solely of fibres or filaments solely of acetate, solely of triacetate or solely of rayon; or broadwoven fabrics consisting solely of cotton fibres, of cotton fibres mixed solely with man-made fibres or of man-made fibres mixed solely with other man-made fibres. (tissu pour vêtements de dessus)

Remission

2 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 1998 and ending on December 31, 2004 for use in the manufacture of outerwear apparel.

2.1 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2005, and ending on December 31, 2006 for use in the manufacture of outerwear apparel.

2.2 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007 for use in the manufacture of outerwear apparel.

2.3 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008 for use in the manufacture of outerwear apparel.

2.3.1 Subject to sections 3 and 4, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008 for use in the manufacture of outerwear apparel.

2.4 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2009 and ending on December 31, 2009 for use in the manufacture of outerwear apparel.

2.5 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2010 and ending on December 31, 2010 for use in the manufacture of outerwear apparel.

2.6 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2011 and ending on December 31, 2011 for use in the manufacture of outerwear apparel.

2.7 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear fabrics set out in the schedule in respect of outerwear fabrics imported into Canada by the manufacturer during the period beginning on January 1, 2012 and ending on December 31, 2012 for use in the manufacture of outerwear apparel.

3 The remission granted under this Order in respect of imports during any calendar year shall not exceed the total amount of customs duties remitted to the manufacturer under the Outerwear Fabrics and Outerwear Apparel Remission Order in respect of outerwear fabrics imported during 1995.

4 Remission is granted on condition that a claim for remission is made to the Minister of National Revenue within three years after the day on which the outerwear fabrics are imported into Canada.

Coming into Force

5 This Order comes into effect on December 29, 1997.