NATO Common Infrastructure Project Remission Order (C.R.C., c. 1321)

Short Title

1 This Order may be cited at the NATO Common Infrastructure Project Remission Order.

Remission

2 Remission is hereby granted of the customs duty and excise taxes that would be otherwise payable in respect of equipment, materials and supplies imported into Canada or purchased in Canada for use exclusively in the construction and development of systems and services that are designated by the Secretary of State for External Affairs as Canadian components of the NATO Common Infrastructure Project and are paid for out of NATO common funds.

3 Notwithstanding section 2, no remission is granted under this Order unless an exemption certificate, signed by an officer designated by the Minister of National Defence at the request of the Secretary of State for External Affairs, is endorsed on or annexed to the purchase order, invoice or customs entry relating to the equipment, materials or supplies in respect of which remission is claimed.

Instructions and Directions

4 The Minister of National Revenue shall give such instructions and directions as he deems necessary for the purpose of carrying out the provisions of this Order.