Distilled Spirits (United States Tariff), (Mexico Tariff), (Chile Tariff) for Bottling in Bond Remission Order

Memorandum D8-2-23

Ottawa, April 30, 1998

In Brief

This memorandum outlines and explains the conditions under which a remission may be granted on distilled spirits that are entitled to the benefits of United States Tariff, the Mexico Tariff, or the Chile Tariff and are imported in bulk for the purpose of bottling.

This memorandum reflects the implementation of the trade agreement with Chile on July 5, 1997, and the new Customs Tariff,which came into force on January 1, 1998.


Memorandum D8-2-23
Locator Code: 182B

SUBJECT

DISTILLED SPIRITS (UNITED STATES TARIFF),
(MEXICO TARIFF), (CHILE TARIFF)
FOR BOTTLING IN BOND
REMISSION ORDER

Statutory Instrument

ORDER RESPECTING THE REMISSION OF CUSTOMS DUTIES PAID OR PAYABLE ON DISTILLED SPIRITS ENTITLED TO THE BENEFIT OF THE UNITED STATES TARIFF, THE MEXICO TARIFF OR THE CHILE TARIFF AND IMPORTED INTO CANADA BY DISTILLERS FOR THE PURPOSE OF BOTTLING IN BOND

Short Title

1. This Order may be cited as the Distilled Spirits (United States Tariff), (Mexico Tariff), (Chile Tariff) for Bottling in Bond Remission Order.

Interpretation

2. In this Order,

"distilled spirits" means any material or substance whether in liquid or any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH), produced by the process of distillation; (eau-de-vie distillée)

Remission

3. Subject to section 4, remission is hereby granted of the customs duty paid or payable under section 21 of the Customs Tariffon distilled spirits that are entitled to the benefit of the United States Tariff and are imported in bulk into a province by a duly licensed distiller on or after July 5, 1997 for the purpose of bottling in bond where the distilled spirits, while kept by the distiller, are kept by the distiller in a place or warehouse that conforms in all respects to the requirements of the law governing such places or warehouses.

Conditions

4. Remission is granted pursuant to section 3 on the following conditions:

  • (a) claim for remission is made to the Minister of National Revenue within two years after the day on which the distilled spirits are accounted for under section 32 of the Customs Act; and
  • (b) the claimant provides the Minister of National Revenue with such information as may be required for the administration of this Order, in the form determined by that Minister.

GUIDELINES AND GENERAL INFORMATION

1. This Order remits the additional customs duties paid or payable under section 21 of the Customs Tariffon distilled spirits that are imported in the circumstances specified in the Order.

2. The amount of duty remitted is to be shown on all accounting and adjustment documents accepted under authority of this Order.

3. All customs documents relating to the goods for which remission has been claimed in accordance with this Order are to bear the number of this Order in Council (see "Legislative References" on the reference page).

References

Issuing office
Trade Policy and Interpretation Directorate
Trade Incentives Program
Remissions Policy Unit
Headquarters file
6564-2
Legislative references
Customs Tariff, section 115
Order in Council P.C. 1997-952
SOR 1989-51
Other references
N/A
Superseded memorandum D
D8-2-23, January 1, 1989
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