<?xml version="1.0"?><Regulation lims:pit-date="2010-02-23" hasPreviousVersion="true" lims:lastAmendedDate="2010-02-23" lims:current-date="2022-11-16" lims:inforce-start-date="2006-03-22" lims:fid="985867" lims:id="985867" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="985868" lims:id="985868"><InstrumentNumber>SOR/96-40</InstrumentNumber><RegistrationDate><Date><YYYY>1996</YYYY><MM>1</MM><DD>1</DD></Date></RegistrationDate><LastAmendedDate><Date><YYYY>2005</YYYY><MM>12</MM><DD>14</DD></Date></LastAmendedDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2022</YYYY><MM>11</MM><DD>17</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="985870" lims:id="985870"><XRefExternal reference-type="act" link="C-54.011">CUSTOMS TARIFF</XRefExternal><XRefExternal reference-type="act" link="E-15">EXCISE TAX ACT</XRefExternal></EnablingAuthority><ShortTitle lims:inforce-start-date="2006-03-22" lims:fid="985871" lims:id="985871">Ships’ Stores Regulations</ShortTitle><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="985872" lims:id="985872">Regulations Respecting Ships’ Stores</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1995-2248</OrderNumber><Date><YYYY>1995</YYYY><MM>12</MM><DD>28</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="985873" lims:id="985873"><Provision lims:inforce-start-date="2006-03-22" lims:fid="985874" lims:id="985874" language-align="yes" format-ref="indent-0-0" list-item="no"><Text>His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 95(1)<FootnoteRef idref="footnote1star_e">*</FootnoteRef> of the <XRefExternal reference-type="act" link="C-54.011">Customs Tariff</XRefExternal><FootnoteRef idref="footnote2star_e">**</FootnoteRef>, and subsection 59(3.2)<FootnoteRef idref="footnote3star_e">***</FootnoteRef> of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>, is pleased hereby to make the annexed <XRefExternal reference-type="regulation" link="SOR-96-40">Regulations respecting ships’ stores</XRefExternal>, effective on the day on which section 55 of <XRefExternal reference-type="act">An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts</XRefExternal>, being chapter 41 of the Statutes of Canada, 1995, comes into force.</Text><Footnote id="footnote1star_e" placement="page" status="official"><Label>  *</Label><Text>S.C. 1995, c. 41, s. 55(1)</Text></Footnote><Footnote id="footnote2star_e" placement="page" status="official"><Label> **</Label><Text>R.S., c. 41 (3rd Supp.)</Text></Footnote><Footnote id="footnote3star_e" placement="page" status="official"><Label>***</Label><Text>S.C. 1993, c. 25, s. 58</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="985875" lims:id="985875"><Heading lims:inforce-start-date="2006-03-22" lims:fid="985876" lims:id="985876" level="1"><TitleText>Short Title</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985877" lims:id="985877"><Label>1</Label><Text>These Regulations may be cited as the <XRefExternal reference-type="regulation" link="SOR-96-40">Ships’ Stores Regulations</XRefExternal>.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="985878" lims:id="985878" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2009-06-18" lims:lastAmendedDate="2009-06-18" lims:fid="985879" lims:id="985879"><Label>2</Label><Subsection lims:inforce-start-date="2009-06-18" lims:fid="985880" lims:id="985880"><Label>(1)</Label><Text>In these Regulations,</Text><Definition lims:inforce-start-date="2009-06-18" lims:fid="985881" lims:id="985881" generate-in-text="no"><Text><DefinedTermEn>bar-box</DefinedTermEn> means the sealable boxes or compartments into which ships’ stores are placed during the flight of an international aircraft; (<DefinedTermFr>compartiment à boissons</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985882" lims:id="985882" generate-in-text="no"><Text><DefinedTermEn>biodiesel fuel</DefinedTermEn> means renewable fuel that is suitable for use in internal combustion engines of the compression-ignition type; (<DefinedTermFr>carburant biodiesel</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985883" lims:id="985883" generate-in-text="no"><Text><DefinedTermEn>Canadian coast guard ship</DefinedTermEn> means a coast guard ship owned by, or operated by or on behalf of, the Government of Canada; (<DefinedTermFr>navire garde-côte canadien</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985884" lims:id="985884" generate-in-text="no"><Text><DefinedTermEn>Canadian fishing ship</DefinedTermEn> means a fishing ship</Text><Paragraph lims:inforce-start-date="2009-06-18" lims:fid="985885" lims:id="985885"><Label>(a)</Label><Text>that is registered or licensed in Canada under the <XRefExternal reference-type="act" link="S-9">Canada Shipping Act</XRefExternal> 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</Text></Paragraph><Paragraph lims:inforce-start-date="2009-06-18" lims:fid="985886" lims:id="985886"><Label>(b)</Label><Text>that is not required by the <XRefExternal reference-type="act" link="S-9">Canada Shipping Act</XRefExternal> to be registered or licensed in Canada and is not registered or licensed elsewhere but is owned as described in paragraph (a); (<DefinedTermFr>navire de pêche canadien</DefinedTermFr>)</Text></Paragraph></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985887" lims:id="985887" generate-in-text="no"><Text><DefinedTermEn>Canadian warship</DefinedTermEn> 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; (<DefinedTermFr>navire de guerre canadien</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985888" lims:id="985888" generate-in-text="no"><Text><DefinedTermEn>fishing ship</DefinedTermEn> means a ship used for</Text><Paragraph lims:inforce-start-date="2009-06-18" lims:fid="985889" lims:id="985889"><Label>(a)</Label><Text>fishing, sealing or whaling outside Canada, or</Text></Paragraph><Paragraph lims:inforce-start-date="2009-06-18" lims:fid="985890" lims:id="985890"><Label>(b)</Label><Text>provisioning, servicing, repairing or maintaining ships engaged in fishing, sealing or whaling outside Canada; (<DefinedTermFr>navire de pêche</DefinedTermFr>)</Text></Paragraph></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985891" lims:id="985891" generate-in-text="no"><Text><DefinedTermEn>foreign warship</DefinedTermEn> 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; (<DefinedTermFr>navire de guerre étranger</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985892" lims:id="985892" generate-in-text="no"><Text><DefinedTermEn>inland waters ship</DefinedTermEn> means a ship, other than an eligible ship as defined in subsection 68.5(1) of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>, engaged in trade on an inland voyage, as defined in that subsection; (<DefinedTermFr>navire d’eaux internes</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985893" lims:id="985893" generate-in-text="no"><Text><DefinedTermEn>international aircraft</DefinedTermEn> means an aircraft operating internationally in the transportation of passengers or goods, or both, for reward; (<DefinedTermFr>aéronef international</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985894" lims:id="985894" generate-in-text="no"><Text><DefinedTermEn>military aircraft</DefinedTermEn> means a military aircraft owned by, or operated by or on behalf of, the government of a country; (<DefinedTermFr>aéronef militaire</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985895" lims:id="985895" generate-in-text="no"><Text><DefinedTermEn>reasonable quantity</DefinedTermEn>, 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; (<DefinedTermFr>quantité raisonnable</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985896" lims:id="985896" generate-in-text="no"><Text><DefinedTermEn>renewable fuel</DefinedTermEn> 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; (<DefinedTermFr>carburant renouvelable</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985897" lims:id="985897" generate-in-text="no"><Text><DefinedTermEn>service ship</DefinedTermEn> means a ship registered in any country and used for the purpose of obtaining scientific data outside Canada; (<DefinedTermFr>navire de service</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2009-06-18" lims:fid="985898" lims:id="985898" generate-in-text="no"><Text><DefinedTermEn>telegraph cable ship</DefinedTermEn> means a ship registered in any country and used exclusively for the laying or repairing of oceanic telegraph cables. (<DefinedTermFr>navire poseur de câbles télégraphiques</DefinedTermFr>)</Text></Definition></Subsection><Subsection lims:inforce-start-date="2009-06-18" lims:fid="985899" lims:id="985899"><Label>(2)</Label><Text>In these Regulations, the words <DefinedTermEn>alcohol</DefinedTermEn>, <DefinedTermEn>beer</DefinedTermEn>, <DefinedTermEn>cigar</DefinedTermEn>, <DefinedTermEn>cigarette</DefinedTermEn>, <DefinedTermEn>excise warehouse</DefinedTermEn>, <DefinedTermEn>manufactured tobacco</DefinedTermEn> and <DefinedTermEn>stamped</DefinedTermEn> have the same meaning as in the <XRefExternal reference-type="act" link="E-14.1">Excise Act, 2001</XRefExternal>.</Text></Subsection><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2009-06-18" lims:fid="985901" lims:id="985901">SOR/99-159, s. 1; SOR/2003-394, s. 1; SOR/2009-195, s. 1</HistoricalNoteSubItem></HistoricalNote></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="985902" lims:id="985902" level="1"><TitleText>Ships’ Stores</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985903" lims:id="985903"><Label>3</Label><Subsection lims:inforce-start-date="2006-03-22" lims:fid="985904" lims:id="985904"><Label>(1)</Label><Text>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.</Text></Subsection><Subsection lims:inforce-start-date="2006-03-22" lims:fid="985905" lims:id="985905"><Label>(2)</Label><Text>For the purpose of subsection (1), goods are considered to be used on board a conveyance if they are</Text><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985906" lims:id="985906"><Label>(a)</Label><Text>goods that are consumed in the operation and maintenance of the conveyance;</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985907" lims:id="985907"><Label>(b)</Label><Text>goods that are consumed by a person on board the conveyance;</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985908" lims:id="985908"><Label>(c)</Label><Text>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</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985909" lims:id="985909"><Label>(d)</Label><Text>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)</Text><Subparagraph lims:inforce-start-date="2006-03-22" lims:fid="985910" lims:id="985910"><Label>(i)</Label><Text>within 30 days after the date on which the conveyance arrived in a Canadian port, or</Text></Subparagraph><Subparagraph lims:inforce-start-date="2006-03-22" lims:fid="985911" lims:id="985911"><Label>(ii)</Label><Text>for consumption outside Canada.</Text></Subparagraph></Paragraph></Subsection><Subsection lims:inforce-start-date="2006-03-22" lims:fid="985912" lims:id="985912"><Label>(3)</Label><Text>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,</Text><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985913" lims:id="985913"><Label>(a)</Label><Text>advise the nearest customs office in writing that the Canadian warship is remaining in port longer than 30 consecutive days; and</Text></Paragraph><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="985914" lims:id="985914"><Label>(b)</Label><Text>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 30<Sup>th</Sup> day of that period.</Text></Paragraph></Subsection><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="985916" lims:id="985916">SOR/2003-394, s. 2</HistoricalNoteSubItem></HistoricalNote></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="985917" lims:id="985917" level="1"><TitleText>Sealing Requirements</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985918" lims:id="985918"><Label>4</Label><Text>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.</Text></Section><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985919" lims:id="985919"><Label>5</Label><Subsection lims:inforce-start-date="2006-03-22" lims:fid="985920" lims:id="985920"><Label>(1)</Label><Text>Subject to subsection (2), when an international aircraft is on the ground, the carrier shall ensure that bar-boxes on board are sealed.</Text></Subsection><Subsection lims:inforce-start-date="2006-03-22" lims:fid="985921" lims:id="985921"><Label>(2)</Label><Text>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.</Text></Subsection></Section><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985922" lims:id="985922"><Label>6</Label><Text>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.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="985923" lims:id="985923" level="1"><TitleText>Provisioning</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985924" lims:id="985924"><Label>7</Label><Text>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.</Text><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="985926" lims:id="985926">SOR/2003-394, s. 3(F)</HistoricalNoteSubItem></HistoricalNote></Section><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="985927" lims:id="985927"><Label>8</Label><Text>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.</Text></Section></Body><Schedule lims:inforce-start-date="2010-02-23" lims:lastAmendedDate="2010-02-23" lims:fid="985928" lims:id="985928" spanlanguages="yes" bilingual="no"><ScheduleFormHeading lims:inforce-start-date="2010-02-23" lims:fid="985929" lims:id="985929"><Label>SCHEDULE</Label><OriginatingRef>(Sections 3 and 7)</OriginatingRef></ScheduleFormHeading><TableGroup lims:inforce-start-date="2010-02-23" lims:fid="985930" lims:id="985930" pointsize="8" rowbreak="yes" topmarginspacing="4" bilingual="no" spanlanguages="no"><Caption lims:inforce-start-date="2010-02-23" lims:fid="985931" lims:id="985931" position="over">SHIPS’ STORES</Caption><table lims:inforce-start-date="2010-02-23" lims:fid="985932" lims:id="985932" frame="top"><tgroup lims:inforce-start-date="2010-02-23" lims:fid="985933" lims:id="985933" cols="3"><colspec colname="1" colwidth="52.71*" /><colspec colname="2" colwidth="241.59*" /><colspec colname="3" colwidth="325.90*" /><thead lims:inforce-start-date="2010-02-23" lims:fid="985934" lims:id="985934"><row topdouble="yes" topmarginspacing="4"><entry colsep="0" rowsep="0" valign="top" /><entry colsep="0" rowsep="0" valign="top">Column I</entry><entry colsep="0" rowsep="0" valign="top">Column II</entry></row><row topmarginspacing="4"><entry colsep="0" rowsep="1" valign="bottom">Item</entry><entry colsep="0" rowsep="1" valign="bottom">Class of Conveyances</entry><entry colsep="0" rowsep="1" valign="bottom">Class of Goods</entry></row></thead><tbody lims:inforce-start-date="2010-02-23" lims:fid="985935" lims:id="985935"><row topmarginspacing="4"><entry morerows="5" colsep="0" rowsep="0">1</entry><entry th-id="1" colsep="0" rowsep="0"><Emphasis style="italic">International Movement</Emphasis></entry><entry colsep="0" rowsep="0" /></row><row topmarginspacing="4"><entry th-headers="1" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>An ocean-going ship engaged in international trade that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada, or proceeding to any port in Canada, before reporting under that section and proceeding outside Canada</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(p)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(q)</Label><Text>stationery and other consumer paper products</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(r)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote1_e">1</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="1" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>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</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(p)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(q)</Label><Text>stationery and other consumable paper products</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(r)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote1_e">1</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="1" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(3)</Label><Text>An ocean-going towing or salvage tug that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(p)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(q)</Label><Text>stationery and other consumable paper products</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(r)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote1_e">1</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="1" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(4)</Label><Text>A foreign warship</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(p)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(q)</Label><Text>stationery and other consumable paper products</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(r)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote1_e">1</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="1" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(5)</Label><Text>A telegraph cable ship</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(p)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(q)</Label><Text>stationery and other consumable paper products</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(r)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote1_e">1</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry morerows="3" colsep="0" rowsep="0">2</entry><entry th-id="2" colsep="0" rowsep="0"><Emphasis style="italic">Fishing Ships</Emphasis></entry><entry colsep="0" rowsep="0" /></row><row topmarginspacing="4"><entry th-headers="2" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>A foreign fishing ship that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada within 48 hours of taking on ships’ stores</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers<FootnoteRef idref="footnote2_e">2</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>diesel fuel and biodiesel fuel</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>petroleum products and renewable fuels<FootnoteRef idref="footnote3_e">3</FootnoteRef>, except diesel fuel, biodiesel fuel and lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>wines and spirits<FootnoteRef idref="footnote4_e">4</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote5_e">5</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="2" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>A Canadian fishing ship that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada within 48 hours of taking on ships’ stores</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers<FootnoteRef idref="footnote2_e">2</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>wines and spirits<FootnoteRef idref="footnote4_e">4</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote5_e">5</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="2" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(3)</Label><Text>A Canadian fishing ship that is eligible to report under section 8 of the <XRefExternal reference-type="regulation" link="SOR-86-873">Reporting of Imported Goods Regulations</XRefExternal> and that is proceeding outside Canada</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>diesel fuel and biodiesel fuel</Text></Provision></entry></row><row topmarginspacing="4"><entry morerows="2" colsep="0" rowsep="0">3</entry><entry th-id="3" colsep="0" rowsep="0"><Emphasis style="italic">Canadian Military Vessels</Emphasis></entry><entry colsep="0" rowsep="0" /></row><row topmarginspacing="4"><entry th-headers="3" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>A Canadian warship proceeding outside Canada</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote6_e">6</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>for the purposes of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>, petroleum products and renewable fuels, except lubricants</Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="3" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>A service ship that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote6_e">6</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry morerows="2" colsep="0" rowsep="0">4</entry><entry th-id="4" colsep="0" rowsep="0"><Emphasis style="italic">Aircraft</Emphasis></entry><entry colsep="0" rowsep="0" /></row><row topmarginspacing="4"><entry th-headers="4" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>A military aircraft proceeding outside Canada on an international flight</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>stationery and other consumable paper supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote7_e">7</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="4" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>An international aircraft that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> 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</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>wines and spirits</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>stationery and other consumable paper supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco</Text></Provision></entry></row><row topmarginspacing="4"><entry colname="1" morerows="2" colsep="0" rowsep="0" valign="top">5</entry><entry th-id="5" colname="2" colsep="0" rowsep="0" valign="top"><Emphasis style="italic">Canadian Coast Guard Ships</Emphasis></entry><entry colname="3" colsep="0" rowsep="0" valign="top" /></row><row topmarginspacing="4"><entry th-headers="5" colsep="0" rowsep="0"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>A Canadian coast guard ship that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding on a voyage to the Arctic</Text></Provision></entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers<FootnoteRef idref="footnote8_e">8</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>wines and spirits<FootnoteRef idref="footnote9_e">9</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote6_e">6</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="5" colsep="0" rowsep="0"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>A Canadian coast guard ship that is proceeding outside Canada</Text></Provision></entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>for the purpose of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>, petroleum products and renewable fuels, except lubricants</Text></Provision></entry></row><row topmarginspacing="4"><entry colname="1" colsep="0" rowsep="0" valign="top">6</entry><entry colname="2" colsep="0" rowsep="0" valign="top">A foreign yacht that is required to report under section 95 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal> and that is proceeding outside Canada</entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>ales and beers<FootnoteRef idref="footnote8_e">8</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>wines and spirits<FootnoteRef idref="footnote9_e">9</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>domestic or imported cigars and domestic stamped manufactured tobacco or imported manufactured tobacco<FootnoteRef idref="footnote6_e">6</FootnoteRef></Text></Provision></entry></row><row topmarginspacing="4"><entry morerows="3" colsep="0" rowsep="1">7</entry><entry th-id="7" colsep="0" rowsep="0"><Emphasis style="italic">Coasting and Inland Water Vessels</Emphasis></entry><entry colsep="0" rowsep="0" /></row><row topmarginspacing="4"><entry th-headers="7" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(1)</Label><Text>A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for not more than five days</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>cleaning compounds and material, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>matches and lighter fluid in dispensing cans</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>mineral waters and soft drinks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(k)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(l)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(m)</Label><Text>soaps and medicinal and toilet preparations</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(n)</Label><Text>souvenirs and gifts</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(o)</Label><Text>stationery and other consumable paper products</Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="7" colname="2" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(2)</Label><Text>A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for more than five days</Text></Provision></entry><entry colname="3" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>coal<FootnoteRef idref="footnote10_e">10</FootnoteRef></Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>petroleum products and renewable fuels<FootnoteRef idref="footnote10_e">10</FootnoteRef>, except lubricants</Text></Provision></entry></row><row topmarginspacing="4"><entry th-headers="7" colname="2" colsep="0" rowsep="1" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" justification="left" list-item="no"><Label>(3)</Label><Text>An inland waters ship</Text></Provision></entry><entry colname="3" colsep="0" rowsep="1" valign="top"><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(a)</Label><Text>boiler compounds, fuel oil treatment preparations and filter sponges</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(b)</Label><Text>cleaning compounds and materials, including rags and cloth remnants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(c)</Label><Text>coal</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(d)</Label><Text>coating for boilers and boiler bricks</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(e)</Label><Text>corrosion and rust inhibitors</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(f)</Label><Text>edible supplies</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(g)</Label><Text>gas for refrigeration equipment and welding purposes</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(h)</Label><Text>paints, varnishes and solvents</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(i)</Label><Text>petroleum products and renewable fuels, except lubricants</Text></Provision><Provision format-ref="indent-hang-on-label" language-align="no" list-item="no"><Label>(j)</Label><Text>smoke abatement and oil slick dispersant preparations</Text></Provision></entry></row><row topmarginspacing="4"><entry namest="1" nameend="3" colsep="0" rowsep="0"><Provision format-ref="indent-0-0" language-align="no" list-item="no"><Heading level="5"><TitleText>NOTES:</TitleText></Heading><Footnote id="footnote1_e" placement="table" status="official"><Label>1</Label><Text>A reasonable quantity for each person on board, for each week of a voyage</Text></Footnote><Footnote id="footnote2_e" placement="table" status="official"><Label>2</Label><Text>Limited 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</Text></Footnote><Footnote id="footnote3_e" placement="table" status="official"><Label>3</Label><Text>Constitute ships’ stores when the conveyance is on a voyage that lasts for a minimum of five days</Text></Footnote><Footnote id="footnote4_e" placement="table" status="official"><Label>4</Label><Text>Limited 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</Text></Footnote><Footnote id="footnote5_e" placement="table" status="official"><Label>5</Label><Text>A reasonable quantity for each person on board who is 18 years of age or older for each full week of a voyage</Text></Footnote><Footnote id="footnote6_e" placement="table" status="official"><Label>6</Label><Text>A reasonable quantity for each person, on board who is 18 years of age or older, for each week of a voyage</Text></Footnote><Footnote id="footnote7_e" placement="table" status="official"><Label>7</Label><Text>A reasonable quantity for each person on board who is 18 years of age or older</Text></Footnote><Footnote id="footnote8_e" placement="table" status="official"><Label>8</Label><Text>Limited to 8.18 L (288 fluid ounces) for each person on board, for each week of a voyage</Text></Footnote><Footnote id="footnote9_e" placement="table" status="official"><Label>9</Label><Text>Limited 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</Text></Footnote><Footnote id="footnote10_e" placement="table" status="official"><Label>10</Label><Text>Limited to a 15-day supply, as may be required to operate the ship, measured at the time the ship engages in the coasting trade</Text></Footnote></Provision></entry></row></tbody></tgroup></table></TableGroup><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2010-02-23" lims:fid="985937" lims:id="985937">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</HistoricalNoteSubItem></HistoricalNote></Schedule><Schedule id="RelatedProvs"><ScheduleFormHeading type="amending"><TitleText>RELATED PROVISIONS</TitleText></ScheduleFormHeading><RegulationPiece><RelatedOrNotInForce><Heading level="5" style="nifrp"><TitleText>
                    — 2002, c. 22, s. 431</TitleText></Heading><Section><Label>431</Label><Text>The <XRefExternal reference-type="regulation" link="SOR-96-40">Ships’ Stores Regulations</XRefExternal>, made by Order in Council P.C. 1995-2248 of December 28, 1995 and registered as SOR/96-40, are deemed to have been validly made and everything done under, and all consequences flowing from, those Regulations since January 1, 1996 are deemed effective as if those Regulations were so made.</Text></Section></RelatedOrNotInForce></RegulationPiece></Schedule></Regulation>