Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations (SOR/98-46)
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Regulations are current to 2024-11-26
Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations
SOR/98-46
Registration 1997-12-29
Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations
P.C. 1997-2018 1997-12-29
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)Footnote a of the Customs ActFootnote b, not required to be published under subsection 164(3) of that Act;
Return to footnote aS.C. 1992, c. 28, s. 30(3)
Return to footnote bR.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)Footnote c and paragraph 164(1)(i)Footnote d of the Customs ActFootnote b, hereby makes the annexed Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations.
Return to footnote cS.C. 1997, c. 36, s. 152
Return to footnote dS.C. 1992, c. 28, s. 30(1)
Interpretation
1 In these Regulations, Act means the Customs Act.
Prescribed Classes of Persons
2 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:
(a) 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
(b) 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
3 These Regulations come into force on January 1, 1998.
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