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Unfinished Leather Remission Order (SI/82-42)

Regulations are current to 2024-05-28 and last amended on 2011-05-30. Previous Versions

Unfinished Leather Remission Order



Registration 1982-02-10

Order Respecting the Remission of Customs Duty on Unfinished Leather for Use in the Manufacture of Finished Garment Leathers

P.C. 1982-190 1982-01-21

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of customs duty on unfinished leather for use in the manufacture of finished garment leathers.

Short Title

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


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


 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.


 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.

  • SI/84-135, s. 1

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