Akwesasne Residents Remission Order (SOR/91-412)

Regulations are current to 2017-11-20

Akwesasne Residents Remission Order

SOR/91-412

CUSTOMS TARIFF

Registration 1991-06-13

Order Respecting the Remission of Duties Paid or Payable on Goods Acquired in the United States and Imported into Canada by Akwesasne Residents, by Owners or Operators of Duly Authorized Community Stores and by the Mohawk Council of Akwesasne or an Entity Authorized by that Council

P.C. 1991-1129  1991-06-13

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Minister of Indian Affairs and Northern Development, pursuant to section 101 of the Customs TariffFootnote *, is pleased hereby to make the annexed Order respecting the remission of duties paid or payable on goods acquired in the United States and imported into Canada by Akwesasne residents, by owners or operators of duly authorized community stores and by the Mohawk Council of Akwesasne or an entity authorized by that Council.

Short Title

 This Order may be cited as the Akwesasne Residents Remission Order.

Interpretation

 In this Order,

Akwesasne Reserve

Akwesasne Reserve means the St. Regis Reserve No. 15 (Quebec) and the Cornwall Island Reserve No. 59 (Ontario); (réserve d’Akwesasne)

Akwesasne resident

Akwesasne resident means any individual who has established permanent residence on the Akwesasne Reserve; (résident d’Akwesasne)

authorized identification

authorized identification means an identification document issued to an Akwesasne resident by the Mohawk Council of Akwesasne; (pièce d’identité autorisée)

Cornwall customs office

Cornwall customs office means the customs office located at the highway border crossing on Cornwall Island; (bureau de douane de Cornwall)

duly authorized community store

duly authorized community store means a store on the Akwesasne Reserve that is established primarily for the sale of goods to Akwesasne residents and that is authorized by the Mohawk Council of Akwesasne in a manner acceptable to the Minister of National Revenue and the Mohawk Council of Akwesasne; (magasin communautaire dûment autorisé)

duties

duties has the same meaning as in section 66 of the Customs Tariff; (droits)

personal use

personal use means any use, other than any income-producing use, by an Akwesasne resident or by a member of an Akwesasne resident’s household. (usage personnel)

Application

 This Order applies in respect of goods referred to in sections 7, 8 and 9 that are acquired in the United States and imported into Canada on or after the day this Order comes into force.

Remission

 Subject to section 7, remission is hereby granted of the duties paid or payable in respect of goods for personal use that are imported into Canada by an Akwesasne resident.

 Subject to section 8, remission is hereby granted of the duties paid or payable in respect of goods, other than alcoholic beverages, cigars, cigarettes and manufactured tobacco, set out in the schedule that are imported into Canada by the owner or operator of a duly authorized community store, or by a person on behalf of that owner or operator, for the purpose of sale to Akwesasne residents for their personal use.

 Subject to section 9, remission is hereby granted of the duties paid or payable in respect of goods, other than alcoholic beverages, cigars, cigarettes and manufactured tobacco, that are imported into Canada, by the Mohawk Council of Akwesasne or an entity authorized by that Council to import the goods, for use in connection with educational, hospital or social services provided to residents of the Akwesasne Reserve.

Conditions

 The remission referred to in section 4 is granted to an Akwesasne resident on condition that

  • (a) the goods are reported under section 12 of the Customs Act at the Cornwall customs office at the time of importation and accounted for at the Cornwall customs office under section 32 of that Act;

  • (b) an authorized identification is presented by the Akwesasne resident to the customs officer at the Cornwall customs office at the time of importation;

  • (c) the goods are for the personal use of that Akwesasne resident or are imported for the personal use of another Akwesesne resident;

  • (d) the goods that are imported for personal use are not sold or otherwise transferred within 12 months after the day of importation, other than to an Akwesasne resident for the personal use of that Akwesasne resident; and

  • (e) where duties have been paid, a claim for remission is made to the Minister of National Revenue within two years after the day the goods are accounted for under section 32 of the Customs Act.

 The remission referred to in section 5 is granted to an owner or operator of a duly authorized community store on condition that

  • (a) the goods set out in the schedule are reported under section 12 of the Customs Act at the Cornwall customs office at the time of importation and accounted for at the Cornwall customs office under section 32 of that Act;

  • (b) evidence of the authorization to operate the duly authorized community store is presented to the customs officer at the Cornwall customs office at the time of importation;

  • (c) the goods set out in the schedule are sold only to Akwesasne residents for their personal use or the personal use of another Akwesasne resident; and

  • (d) where duties have been paid, a claim for remission is made to the Minister of National Revenue within two years after the day the goods are accounted for under section 32 of the Customs Act.

 The remission referred to in section 6 is granted to the Mohawk Council of Akwesasne and to any entity authorized by the Mohawk Council of Akwesasne to import goods referred to in section 6 on condition that

  • (a) the goods are reported under section 12 of the Customs Act at the Cornwall customs office at the time of importation and accounted for at the Cornwall customs office under section 32 of that Act;

  • (b) where the goods are imported by an entity authorized by the Mohawk Council of Akwesasne to import the goods, evidence of the authorization is presented to the customs officer at the Cornwall customs office at the time of importation;

  • (c) the goods are not sold or otherwise transferred within 12 months after the day of importation, other than to an Akwesasne resident for the personal use of that Akwesasne resident; and

  • (d) where duties have been paid, a claim for remission is made to the Minister of National Revenue within two years after the day the goods are accounted for under section 32 of the Customs Act.

 
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