Refund of Duties on Obsolete or Surplus Goods Regulations (SOR/98-56)
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Regulations are current to 2024-11-26
Refund of Duties on Obsolete or Surplus Goods Regulations
SOR/98-56
Registration 1997-12-29
Refund of Duties on Obsolete or Surplus Goods Regulations
P.C. 1997-2028 1997-12-29
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 112 of the Customs TariffFootnote a, hereby makes the annexed Refund of Duties on Obsolete or Surplus Goods Regulations.
Return to footnote aS.C. 1997, c. 36
Application for a Refund
1 (1) Subject to subsection (2), an application for a refund under section 110 of the Customs Tariff must be accompanied by
(a) a document certified by an officer that identifies the obsolete or surplus goods; and
(b) a list of the documents required under Part I of the Accounting for Imported Goods and Payment of Duties Regulations that relate to the importation of those goods.
(2) Where an officer is not available to certify the document referred to in paragraph (1)(a), other non-certified documentation that contains similar information may be substituted for it.
Coming into Force
2 These Regulations come into force on January 1, 1998.
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