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Version of document from 2010-02-23 to 2024-10-30:

Ships’ Stores Regulations

SOR/96-40

CUSTOMS TARIFF

EXCISE TAX ACT

Registration 1996-01-01

Regulations Respecting Ships’ Stores

P.C. 1995-2248 1995-12-28

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 95(1)Footnote * of the Customs TariffFootnote **, and subsection 59(3.2)Footnote *** of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting ships’ stores, effective on the day on which section 55 of An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts, being chapter 41 of the Statutes of Canada, 1995, comes into force.

Short Title

 These Regulations may be cited as the Ships’ Stores Regulations.

Interpretation

  •  (1) In these Regulations,

    bar-box

    bar-box means the sealable boxes or compartments into which ships’ stores are placed during the flight of an international aircraft; (compartiment à boissons)

    biodiesel fuel

    biodiesel fuel means renewable fuel that is suitable for use in internal combustion engines of the compression-ignition type; (carburant biodiesel)

    Canadian coast guard ship

    Canadian coast guard ship means a coast guard ship owned by, or operated by or on behalf of, the Government of Canada; (navire garde-côte canadien)

    Canadian fishing ship

    Canadian fishing ship means a fishing ship

    • (a) that is registered or licensed in Canada under the Canada Shipping Act and is owned by one or more persons each of whom is a Canadian citizen, a person resident and domiciled in Canada or a corporation incorporated under the laws of Canada or of a province and having its principal place of business in Canada, or

    • (b) that is not required by the Canada Shipping Act to be registered or licensed in Canada and is not registered or licensed elsewhere but is owned as described in paragraph (a); (navire de pêche canadien)

    Canadian warship

    Canadian warship means a ship of war, a military transport or a military supply ship owned by, or operated by or on behalf of, the Government of Canada; (navire de guerre canadien)

    fishing ship

    fishing ship means a ship used for

    • (a) fishing, sealing or whaling outside Canada, or

    • (b) provisioning, servicing, repairing or maintaining ships engaged in fishing, sealing or whaling outside Canada; (navire de pêche)

    foreign warship

    foreign warship means a ship of war, a military transport or a military supply ship owned by, or operated by or on behalf of, the government of a country other than Canada; (navire de guerre étranger)

    inland waters ship

    inland waters ship means a ship, other than an eligible ship as defined in subsection 68.5(1) of the Excise Tax Act, engaged in trade on an inland voyage, as defined in that subsection; (navire d’eaux internes)

    international aircraft

    international aircraft means an aircraft operating internationally in the transportation of passengers or goods, or both, for reward; (aéronef international)

    military aircraft

    military aircraft means a military aircraft owned by, or operated by or on behalf of, the government of a country; (aéronef militaire)

    reasonable quantity

    reasonable quantity, with respect to domestic or imported cigars or domestic stamped manufactured tobacco or imported manufactured tobacco, means a quantity not exceeding 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks; (quantité raisonnable)

    renewable fuel

    renewable fuel includes fuel that is produced from biomass, waste material or feedstock of biological origin, whether or not the fuel is blended with a petroleum product; (carburant renouvelable)

    service ship

    service ship means a ship registered in any country and used for the purpose of obtaining scientific data outside Canada; (navire de service)

    telegraph cable ship

    telegraph cable ship means a ship registered in any country and used exclusively for the laying or repairing of oceanic telegraph cables. (navire poseur de câbles télégraphiques)

  • (2) In these Regulations, the words alcohol, beer, cigar, cigarette, excise warehouse, manufactured tobacco and stamped have the same meaning as in the Excise Act, 2001.

  • SOR/99-159, s. 1
  • SOR/2003-394, s. 1
  • SOR/2009-195, s. 1

Ships’ Stores

  •  (1) The classes of goods described in column II of an item of the schedule are hereby designated as ships’ stores for use on board a conveyance within any class of conveyance described in column I of that item, subject to any applicable limitation set out in a note at the end of the schedule.

  • (2) For the purpose of subsection (1), goods are considered to be used on board a conveyance if they are

    • (a) goods that are consumed in the operation and maintenance of the conveyance;

    • (b) goods that are consumed by a person on board the conveyance;

    • (c) souvenirs, gifts, edible supplies, wines, spirits, ales, beers, domestic or imported cigars or domestic stamped manufactured tobacco or imported manufactured tobacco that are sold on board the conveyance, unless it is a Canadian warship that is described in column I of subitem 3(1) of the schedule, for consumption outside Canada; or

    • (d) goods described in column II of subitem 3(1) of the schedule that are sold on board a Canadian warship that is described in column I of that subitem 3(1)

      • (i) within 30 days after the date on which the conveyance arrived in a Canadian port, or

      • (ii) for consumption outside Canada.

  • (3) A master of a Canadian warship described in subitem 3(1) of the schedule shall, on the 31st consecutive day of the period in which that Canadian warship is docked in a Canadian port,

    • (a) advise the nearest customs office in writing that the Canadian warship is remaining in port longer than 30 consecutive days; and

    • (b) prepare a written inventory of the wines, spirits, ales, beers, and domestic or imported cigars or domestic stamped manufactured tobacco or imported manufactured tobacco remaining on board at the end of the 30th day of that period.

  • SOR/2003-394, s. 2

Sealing Requirements

 When a ship arrives at a Canadian port, the master of the ship shall place alcohol, tobacco and other goods for sale on board the ship under lock or seal, and shall keep them there while the ship is in the port, except where otherwise authorized by an officer.

  •  (1) Subject to subsection (2), when an international aircraft is on the ground, the carrier shall ensure that bar-boxes on board are sealed.

  • (2) Seals on bar-boxes on an international aircraft may be broken when passengers begin boarding and, provided that no domestic passengers are carried, may remain unsealed where the aircraft is progressively boarded at more than one airport in Canada.

 Stores for use on board a conveyance shall remain sealed when the goods are moved to the conveyance from a bonded warehouse or to a bonded warehouse from the conveyance.

Provisioning

 While in Canada, a conveyance described in column I of item 2 of the schedule shall not take on ships’ stores that are to be transferred to a ship engaged in fishing, sealing or whaling outside Canada.

  • SOR/2003-394, s. 3(F)

 Authorization of delivery of ships’ stores to a conveyance may be refused by an officer where the master, an officer or a crew member of the conveyance has failed to comply with these Regulations.

SCHEDULE(Sections 3 and 7)

SHIPS’ STORES

Column IColumn II
ItemClass of ConveyancesClass of Goods
1International Movement
  • (1) An ocean-going ship engaged in international trade that is required to report under section 95 of the Customs Act and that is proceeding outside Canada, or proceeding to any port in Canada, before reporting under that section and proceeding outside Canada

  • (a) ales and beers

  • (b) boiler compounds, fuel oil treatment preparations and filter sponges

  • (c) cleaning compounds and material, including rags and cloth remnants

  • (d) coal

  • (e) coating for boilers and boiler bricks

  • (f) corrosion and rust inhibitors

  • (g) edible supplies

  • (h) gas for refrigeration equipment and welding purposes

  • (i) matches and lighter fluid in dispensing cans

  • (j) mineral waters and soft drinks

  • (k) paints, varnishes and solvents

  • (l) petroleum products and renewable fuels, except lubricants

  • (m) smoke abatement and oil slick dispersant preparations

  • (n) soaps and medicinal and toilet preparations

  • (o) souvenirs and gifts

  • (p) wines and spirits

  • (q) stationery and other consumer paper products

  • (r) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 1

  • (2) An ocean-going ship registered in Canada coasting, by way of the Panama Canal or Arctic waters, from a port on the east coast of Canada to a port on the west coast of Canada or from a port on the west coast of Canada to a port on the east coast of Canada

  • (a) ales and beers

  • (b) boiler compounds, fuel oil treatment preparations and filter sponges

  • (c) cleaning compounds and material, including rags and cloth remnants

  • (d) coal

  • (e) coating for boilers and boiler bricks

  • (f) corrosion and rust inhibitors

  • (g) edible supplies

  • (h) gas for refrigeration equipment and welding purposes

  • (i) matches and lighter fluid in dispensing cans

  • (j) mineral waters and soft drinks

  • (k) paints, varnishes and solvents

  • (l) petroleum products and renewable fuels, except lubricants

  • (m) smoke abatement and oil slick dispersant preparations

  • (n) soaps and medicinal and toilet preparations

  • (o) souvenirs and gifts

  • (p) wines and spirits

  • (q) stationery and other consumable paper products

  • (r) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 1

  • (3) An ocean-going towing or salvage tug that is required to report under section 95 of the Customs Act and that is proceeding outside Canada

  • (a) ales and beers

  • (b) boiler compounds, fuel oil treatment preparations and filter sponges

  • (c) cleaning compounds and material, including rags and cloth remnants

  • (d) coal

  • (e) coating for boilers and boiler bricks

  • (f) corrosion and rust inhibitors

  • (g) edible supplies

  • (h) gas for refrigeration equipment and welding purposes

  • (i) matches and lighter fluid in dispensing cans

  • (j) mineral waters and soft drinks

  • (k) paints, varnishes and solvents

  • (l) petroleum products and renewable fuels, except lubricants

  • (m) smoke abatement and oil slick dispersant preparations

  • (n) soaps and medicinal and toilet preparations

  • (o) souvenirs and gifts

  • (p) wines and spirits

  • (q) stationery and other consumable paper products

  • (r) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 1

  • (4) A foreign warship

  • (a) ales and beers

  • (b) boiler compounds, fuel oil treatment preparations and filter sponges

  • (c) cleaning compounds and material, including rags and cloth remnants

  • (d) coal

  • (e) coating for boilers and boiler bricks

  • (f) corrosion and rust inhibitors

  • (g) edible supplies

  • (h) gas for refrigeration equipment and welding purposes

  • (i) matches and lighter fluid in dispensing cans

  • (j) mineral waters and soft drinks

  • (k) paints, varnishes and solvents

  • (l) petroleum products and renewable fuels, except lubricants

  • (m) smoke abatement and oil slick dispersant preparations

  • (n) soaps and medicinal and toilet preparations

  • (o) souvenirs and gifts

  • (p) wines and spirits

  • (q) stationery and other consumable paper products

  • (r) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 1

  • (5) A telegraph cable ship

  • (a) ales and beers

  • (b) boiler compounds, fuel oil treatment preparations and filter sponges

  • (c) cleaning compounds and material, including rags and cloth remnants

  • (d) coal

  • (e) coating for boilers and boiler bricks

  • (f) corrosion and rust inhibitors

  • (g) edible supplies

  • (h) gas for refrigeration equipment and welding purposes

  • (i) matches and lighter fluid in dispensing cans

  • (j) mineral waters and soft drinks

  • (k) paints, varnishes and solvents

  • (l) petroleum products and renewable fuels, except lubricants

  • (m) smoke abatement and oil slick dispersant preparations

  • (n) soaps and medicinal and toilet preparations

  • (o) souvenirs and gifts

  • (p) wines and spirits

  • (q) stationery and other consumable paper products

  • (r) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 1

2Fishing Ships
  • (1) A foreign fishing ship that is required to report under section 95 of the Customs Act and that is proceeding outside Canada within 48 hours of taking on ships’ stores

  • (2) A Canadian fishing ship that is required to report under section 95 of the Customs Act and that is proceeding outside Canada within 48 hours of taking on ships’ stores

  • (a) diesel fuel and biodiesel fuel

3Canadian Military Vessels
  • (1) A Canadian warship proceeding outside Canada

  • (a) ales and beers

  • (b) edible supplies

  • (c) mineral waters and soft drinks

  • (d) matches and lighter fluid in dispensing cans

  • (e) soaps and medicinal and toilet preparations

  • (f) wines and spirits

  • (g) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 6

  • (h) for the purposes of the Excise Tax Act, petroleum products and renewable fuels, except lubricants

  • (2) A service ship that is required to report under section 95 of the Customs Act and that is proceeding outside Canada

  • (a) ales and beers

  • (b) edible supplies

  • (c) mineral waters and soft drinks

  • (d) matches and lighter fluid in dispensing cans

  • (e) soaps and medicinal and toilet preparations

  • (f) wines and spirits

  • (g) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 6

4Aircraft
  • (1) A military aircraft proceeding outside Canada on an international flight

  • (a) ales and beers

  • (b) edible supplies

  • (c) mineral waters and soft drinks

  • (d) petroleum products and renewable fuels, except lubricants

  • (e) soaps and medicinal and toilet preparations

  • (f) souvenirs and gifts

  • (g) wines and spirits

  • (h) stationery and other consumable paper supplies

  • (i) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobaccoFootnote for SHIPS’ STORES 7

  • (2) An international aircraft that is required to report under section 95 of the Customs Act and that is proceeding outside Canada, or that is required to report under section 12 of that Act following a flight into Canada, other than an aircraft carrying passengers on a domestic flight

  • (a) ales and beers

  • (b) edible supplies

  • (c) mineral waters and soft drinks

  • (d) petroleum products and renewable fuels, except lubricants

  • (e) soaps and medicinal and toilet preparations

  • (f) souvenirs and gifts

  • (g) wines and spirits

  • (h) stationery and other consumable paper supplies

  • (i) domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco

5Canadian Coast Guard Ships
  • (1) A Canadian coast guard ship that is required to report under section 95 of the Customs Act and that is proceeding on a voyage to the Arctic

  • (2) A Canadian coast guard ship that is proceeding outside Canada

  • (a) for the purpose of the Excise Tax Act, petroleum products and renewable fuels, except lubricants

6A foreign yacht that is required to report under section 95 of the Customs Act and that is proceeding outside Canada
7Coasting and Inland Water Vessels
  • (1) A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for not more than five days

  • (a) boiler compounds, fuel oil treatment preparations and filter sponges

  • (b) cleaning compounds and material, including rags and cloth remnants

  • (c) coal

  • (d) coating for boilers and boiler bricks

  • (e) corrosion and rust inhibitors

  • (f) edible supplies

  • (g) gas for refrigeration equipment and welding purposes

  • (h) matches and lighter fluid in dispensing cans

  • (i) mineral waters and soft drinks

  • (j) paints, varnishes and solvents

  • (k) petroleum products and renewable fuels, except lubricants

  • (l) smoke abatement and oil slick dispersant preparations

  • (m) soaps and medicinal and toilet preparations

  • (n) souvenirs and gifts

  • (o) stationery and other consumable paper products

  • (2) A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for more than five days

  • (3) An inland waters ship

  • (a) boiler compounds, fuel oil treatment preparations and filter sponges

  • (b) cleaning compounds and materials, including rags and cloth remnants

  • (c) coal

  • (d) coating for boilers and boiler bricks

  • (e) corrosion and rust inhibitors

  • (f) edible supplies

  • (g) gas for refrigeration equipment and welding purposes

  • (h) paints, varnishes and solvents

  • (i) petroleum products and renewable fuels, except lubricants

  • (j) smoke abatement and oil slick dispersant preparations

NOTES:
  • Return to footnote 1A reasonable quantity for each person on board, for each week of a voyage

  • Return to footnote 2Limited to 8.18 L (288 fluid ounces) for each person on board, for each week of a voyage, when the voyage lasts for a minimum of seven days

  • Return to footnote 3Constitute ships’ stores when the conveyance is on a voyage that lasts for a minimum of five days

  • Return to footnote 4Limited to 1.14 L (40 fluid ounces) of spirits, or 1.14 L (40 fluid ounces) of wine and spirits, or 1.5 L (52 fluid ounces) of wine for each person on board, for each week of a voyage when the voyage lasts for a minimum of seven days

  • Return to footnote 5A reasonable quantity for each person on board who is 18 years of age or older for each full week of a voyage

  • Return to footnote 6A reasonable quantity for each person, on board who is 18 years of age or older, for each week of a voyage

  • Return to footnote 7A reasonable quantity for each person on board who is 18 years of age or older

  • Return to footnote 8Limited to 8.18 L (288 fluid ounces) for each person on board, for each week of a voyage

  • Return to footnote 9Limited to 1.14 L (40 fluid ounces) of spirits, or 1.14 L (40 fluid ounces) of wine and spirits, or 1.5 L (52 fluid ounces) of wine for each person on board, for each week of a voyage

  • Return to footnote 10Limited to a 15-day supply, as may be required to operate the ship, measured at the time the ship engages in the coasting trade

  • SOR/2003-394, ss. 4, 5(F)
  • SOR/2005-259, ss. 1, 2
  • SOR/2005-390, s. 1
  • SOR/2009-195, ss. 2 to 5
  • SOR/2010-36, s. 1

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