Imported Spirits for Blending Remission Order (SI/83-151)

Short Title

1 This Order may be cited as the Imported Spirits for Blending Remission Order.

Remission

2 Subject to section 3, remission is hereby granted of the additional customs duty paid or payable under section 20 of the Customs Tariff on spirits, wine or flavouring materials having a spirit content imported into Canada after June 30, 1982 for the purpose of being blended in a distillery with spirits in bond.

3 Remission is granted pursuant to section 2 on condition that a claim for remission

• (a) is made to the Minister of National Revenue in such form as he may prescribe;

• (b) is accompanied by a certified copy of the original customs accounting documents;

• (c) is for the amount of spirits, wine or flavouring materials having a spirit content, verified by an Excise Officer as being the amount thereof imported into Canada by the claimant; and

• (d) is accompanied by such other evidence of entitlement to remission as the Minister of National Revenue may require.