Whereas the proposed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2) a of the Customs Act b, not required to be published under subsection 164(3) of that Act; S.C. 1992, c. 28, s. 30(3) R.S., c. 1 (2nd Supp.)
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 32.2(2) c and paragraph 164(1)(i) d of the Customs Act b, hereby makes the annexed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations. S.C. 1997, c. 36, s. 152 S.C. 1992, c. 28, s. 30(1)
Interpretation
In these Regulations, Act means the Customs Act.
Prescribed Classes of Persons
The following persons are hereby prescribed as classes of persons for the purposes of section 32.2 of the Act, where a declaration of tariff classification is rendered incorrect by a failure referred to in subsection 32.2(6) of the Act:
persons who purchase or otherwise acquire the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act; and
persons who sell or otherwise dispose of the imported goods after the goods are accounted for under subsection 32(1), (3) or (5) of the Act.
Coming into Force
These Regulations come into force on January 1, 1998.