Vessel Duties Reduction or Removal Regulations (SOR/90-304)

Removal of Customs Duty on Repairs over 12 Months

16 In the case of a vessel that returns to Canadian customs waters more than 12 months after having had repairs done abroad, the customs duty on the vessel shall be removed, provided the vessel has not returned to Canadian customs waters in the interim.

Removal of Customs Duty on Modifications over Three Years

17 In the case of a vessel that returns to Canadian customs waters more than three years after having had modifications done abroad, the customs duty on the vessel shall be removed, provided the vessel has not returned to Canadian customs waters in the interim.

Conditions for Customs Duty Reduction or Removal on Repaired or Modified Vessels

18 The reduction or removal of customs duty under section 12 shall be granted on condition that

• (a) all repairs or modifications are reported to the Minister on the return of the vessel in Canadian customs waters;

• (b) the owners or operators of the vessel provide, in accordance with the request of the Minister, any invoice, work order log, report or other information relevant to the repair or modification of the vessel abroad; and

• (c) any application for a reduction or removal of customs duty is made to the Minister within two years after the date the vessel returns to Canadian customs waters.