Courier Imports Remission Order

2 In this Order,

courier

courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail; (messager)

goods

goods, with the exception of a publication or book classified under tariff item No. 9812.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, does not include

• (a) alcoholic beverages, cigars, cigarettes and manufactured tobacco;

• (b) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff; and

• (c) books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and is not so registered. (marchandises)