SOR/81-70119819

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202210

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CUSTOMS TARIFFTariff Item No. 9805.00.00 Exemption OrderOrder Respecting the Exemption of Certain Goods from Certain Requirements Specified in Tariff Item No. 9805.00.00P.C.1981-240619819

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His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to tariff item 70320-1 of Schedule A to the Customs Tariff, is pleased hereby to revoke the Returning Residents Special Exemption Regulations, C.R.C., c. 545, and to make the annexed Order respecting the exemption of certain goods pursuant to tariff item 70320-1 of Schedule A to the Customs Tariff.Short Title

1This Order may be cited as the Tariff Item No. 9805.00.00 Exemption Order.SOR/88-84, Part III

Interpretation

2In this Order,bride’s trousseau means goods acquired for use in the household of a newly married couple, but does not include vehicles, vessels or aircraft; (trousseau de mariée)wedding presents means goods of a non-commercial nature received by a person as personal gifts in consideration of that person’s recent marriage or the anticipated marriage of that person within three months of the person’s return to Canada. (cadeaux de noces)

Exemption

3The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff:(a)alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;(b)tobacco products owned by and in the possession of the importer;(b.1)vaping products owned by and in the possession of the importer;(c)a bride’s trousseau owned by, in the possession of and imported by a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada;(d)wedding presents owned by, in the possession of and imported by the recipient thereof;(e)any goods imported by a person who has resided abroad for at least five years immediately prior to returning to Canada and who, prior to the date of return, owned, was in possession of and used the goods; and(f)goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff, on condition that(i)the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced,(ii)the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person’s return to Canada, and(iii)evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.SOR/88-84, Part III. SOR/92-595, s. 2; SOR/94-784, s. 32022, c. 10, s. 98

2022, c. 102022-10-01