Unfinished Leather Remission Order (SI/82-42)

Short Title

1 This Order may be cited as the Unfinished Leather Remission Order.

Interpretation

2 In this Order, Minister means the Minister of National Revenue.

Remission

3 Subject to section 4, remission is hereby granted of the difference between the customs duty paid or payable under the Customs Tariff on leather further finished than tanned imported under tariff item 60405-1 and the customs duty that are otherwise paid or payable under tariff items 60750-1, 60751-1 or 60752-1Footnote ¹.

• Return to footnote ¹S.C. 1980-81, c. 67, s. 7

Conditions

4 No remission shall be granted under this Order unless

• (a) the leather is imported during the period commencing on July 1, 1984 and ending on June 30, 1985;

• (b) the leather is used in the manufacture of finished garment leathers within three years of the date of importation;

• (c) a claim for remission is made to the Minister within three years of the date of importation; and

• (d) the claimant submits such reports and other information necessary to the Minister for the administration of this Order.