Diversion of Imported Goods Exemption Regulations (SOR/98-50)
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Regulations are current to 2024-11-26
Diversion of Imported Goods Exemption Regulations
SOR/98-50
Registration 1997-12-29
Diversion of Imported Goods Exemption Regulations
P.C. 1997-2022 1997-12-29
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 32.2(7)Footnote aof the Customs ActFootnote b, hereby makes the annexed Diversion of Imported Goods Exemption Regulations.
Return to footnote aS.C. 1997, c. 36, s. 152
Return to footnote bR.S., c. 1 (2nd Supp.)
Interpretation
1 The definitions in this section apply in these Regulations.
- Act
Act means the Customs Act. (Loi)
- emergency
emergency means a medical emergency, fire, flood or any disaster that threatens life, property or the environment. (urgence)
Exemption for Emergency Use
2 Imported goods that, in response to an emergency, are temporarily diverted to a use other than that for which they were released are exempt from the operation of subsection 32.2(6) of the Act for the period during which the goods are used in response to the emergency.
3 Imported goods that are consumed in response to an emergency are exempt from the operation of subsection 32.2(6) of the Act.
Repeal
4 [Repeal]
Coming into Force
5 These Regulations come into force on January 1, 1998.
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