Customs Bonded Warehouses Regulations (SOR/96-46)

15 No licensee shall receive into or remove from a bonded warehouse, imported tobacco products, or imported packaged spirits or wine, unless they are to be removed from the warehouse for sale to a foreign diplomat in Canada, export from Canada, sale to a duty free shop or use as ships’ stores and, in the case of spirits or wine, supply to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international service within the meaning of subsection 55(1) of that Act.

16 No licensee shall receive the following imported products into a bonded warehouse, unless they are to be removed from the warehouse for export from Canada:

• (a) bulk spirits;

• (b) bulk wine; and

• (c) specially denatured alcohol.

16.1 No licensee shall receive into or remove from a bonded warehouse imported vaping products unless they are to be removed from the warehouse for sale to a foreign diplomat in Canada or export from Canada.

Receipt of Goods

17 Every licensee shall

• (a) acknowledge receipt of imported goods into the bonded warehouse in respect of which their licence was issued by endorsing

  • (i) the transportation document presented to the licensee by the carrier, and

  • (ii) the form that is referred to in subsection 19(2) of the Customs Act and is presented to the licensee by the importer or owner of the goods; and

• (b) acknowledge the receipt of any other goods that have been received in the bonded warehouse by completing the delivery document in the manner described in the prescribed form.

Prescribed Class of Goods and Period of Time

18 For the purposes of subsections 37(2) and 39.1(2) of the Customs Act, tobacco products, packaged spirits and vaping products are a prescribed class of goods and are forfeit if they have not been removed from the bonded warehouse within five years of the day on which the goods are described in the form prescribed under subsection 19(2) of that Act.

Time Limits

19 For the purposes of subsection 37(2) of the Customs Act, the prescribed time in respect of goods referred to in column I of the schedule is the time set out in column II, which time begins on the day on which the goods are described in the form prescribed under subsection 19(2) of that Act.

Manipulation, Alteration and Combination of Goods

20 Every licensee shall ensure that goods are not manipulated, altered or combined with other goods while in the bonded warehouse except for the purpose of or in the course of

• (a) disassembling or reassembling goods that have been assembled or disassembled for packing, handling or transportation;

• (b) displaying;

• (c) inspecting;

• (d) marking, labelling, tagging or ticketing;

• (e) packing, unpacking, packaging or repackaging;

• (f) removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods;

• (g) storing;

• (h) testing; or

• (i) any of the following that do not materially alter the characteristics of the goods:

  • (i) cleaning,

  • (ii) complying with any applicable law of Canada or of a province,

  • (iii) diluting,

  • (iv) normal maintenance and servicing,

  • (v) preserving,

  • (vi) separating defective goods from prime quality goods,

  • (vii) sorting or grading, and

  • (viii) trimming, filing, slitting or cutting.

Transfer and Removal of Goods

21 Where there is a transfer of ownership of goods stored in a bonded warehouse, the importer or owner of the goods shall submit a transfer document in the prescribed form to an officer at the customs office where the goods were described under subsection 19(2) of the Customs Act.

22 Where the importer or owner of goods stored in a bonded warehouse wants the goods removed from the bonded warehouse in smaller units than those described under subsection 19(2) of the Customs Act, the importer or owner shall submit to the chief officer of customs

• (a) where the goods are to be released, an amended accounting in the prescribed form; or

• (b) where the goods are not to be released, an amended description in the prescribed form.