SOR/98-38199712

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20196

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CUSTOMS TARIFFRegulations Exempting Certain Goods From the Application of Subsection 118(1) of the Customs TariffP.C.1997-2009  199712

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His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 118(4)(b) of the Customs Tariffa, hereby makes the annexed Regulations Exempting Certain Goods From the Application of Subsection 118(1) of the Customs Tariff.aS.C. 1997, c. 36Interpretation

1The definitions in this section apply in these Regulations.Act means the Customs Tariff. (Loi)emergency means a medical emergency, a fire, a flood or any disaster that threatens life, property or the environment. (urgence)

Exemption

2Imported 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 application of subsection 118(1) of the Act for the period during which the goods are used in response to the emergency.

3Imported goods that are consumed in response to an emergency are exempt from the application of subsection 118(1) of the Act.

Coming into Force

4This Order comes into force on January 1, 1998.