Customs Tariff (S.C. 1997, c. 36)

Marginal note:Effect of relief

• 107. (1) Subject to section 95, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,

  • (a) no duties are payable, if the relief was from the payment of the whole; and

  • (b) the portion is not payable, if the relief was only from the payment of the portion.

• Marginal note:Effect of relief on duty paid value

  (2) Notwithstanding subsection (1), the amount of the customs duties payable on goods shall, for the purposes of determining the duty paid value of the goods, be determined as if relief had not been granted under section 89, 92, 101 or 106.

• Marginal note:Effect of relief on value under Excise Tax Act

  (3) Notwithstanding subsection (1), the amount of customs duties payable on goods shall, for the purposes of determining the value of the goods under section 215 of the Excise Tax Act, be determined as if relief had been granted under section 101 but had not been granted under section 89, 92 or 106.

Marginal note:Refund or cancellation of security

108. The Minister of Public Safety and Emergency Preparedness shall refund or cancel any security given

• (a) in respect of the issuance of a licence under section 91, when the licence is cancelled;

• (b) in respect of goods that would have been classified under tariff item No. 9993.00.00 if they had met the conditions set out in that tariff item, when the goods are accounted for under section 32 of the Customs Act and all duties payable in respect of the goods are paid;

• (c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

• (d) in respect of goods of any tariff item in respect of which security is required, other than goods of tariff item No. 9993.00.00, when the goods are exported in the manner and within the period referred to in the tariff item in respect of which security was given or within the period established or extended by the regulations;

• (e) in respect of goods of tariff item No. 9993.00.00, when the goods are exported, destroyed, consumed or expended in the manner and within the period referred to in that tariff item or within the period established or extended by the regulations; and

• (f) in respect of an application for relief under section 106, if

  • (i) the goods in respect of which the application was made are not exported within the period referred to in subsection 106(3) or (4), as the case may be, the goods are accounted for under section 32 of the Customs Act, and all duties and taxes payable in respect of the goods are paid,

  • (ii) the goods in respect of which the application was made are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs, or

  • (iii) the goods in respect of which the application was made are exported within the period referred to in subsection 106(3) or (4), as the case may be.