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SOR-98-38 Regulations Exempting Certain Goods From the Application of Subsection 118(1) of the Customs Tariff

Current to 2019-06-21 · last amended 2006-03-22

Contents
Provision

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 118(4)(b) of the Customs Tariff a, hereby makes the annexed Regulations Exempting Certain Goods From the Application of Subsection 118(1) of the Customs Tariff. S.C. 1997, c. 36

Interpretation

s. 1

The definitions in this section apply in these Regulations.

s. 1, definition “act”

Act means the Customs Tariff. (Loi)

s. 1, definition “emergency”

emergency means a medical emergency, a fire, a flood or any disaster that threatens life, property or the environment. (urgence)

Exemption

s. 2

Imported goods that, in response to an emergency, are temporarily diverted to a use other than that for which they were released are exempt from the application of subsection 118(1) of the Act for the period during which the goods are used in response to the emergency.

s. 3

Imported goods that are consumed in response to an emergency are exempt from the application of subsection 118(1) of the Act.

Coming into Force

s. 4

This Order comes into force on January 1, 1998.