Whereas the proposed Returning Persons Exemption Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)a of the Customs Actb, not required to be published under subsection 164(3) of that Act;Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 12(2) and paragraph 164(1)(i)c of the Customs Actb and paragraph 133(f) of the Customs Tariffd, hereby makes the annexed Returning Persons Exemption Regulations.S.C. 1992, c. 28, s. 30(3)R.S., c. 1 (2nd Supp.)S.C. 1992, c. 28, s. 30(1)S.C. 1997, c. 36InterpretationIn these Regulations, exemption means the benefit of free rates of customs duty given to goods that are classified under heading No. 98.04 where the value of the goods does not exceed the applicable amount set out in a tariff item under heading No. 98.04. (exemption)ReportingSubject to subsections (2) and (3), any person returning to Canada shall, at the time of the person’s return, report in writing the goods in respect of which an exemption is claimed and express the value of those goods in Canadian dollars.The person returning to Canada may make an oral report in respect of the goods referred to in subsection (1) if the goods are in the actual possession of the person, or form part of the person’s baggage carried on board the same conveyance as the person, andthe person is returning to Canada on board a non-commercial passenger conveyance or a bus; orthe person is returning to Canada on board a highway conveyance at a land border crossing at a designated customs office and is authorized under the Presentation of Persons (2003) Regulations to present themself in an alternate manner under subparagraph 11(d)(ii) of those Regulations.Where the goods referred to in subsections (1) and (2) are intended for the exclusive use or benefit of a child who is too young to make a report, the report may be made on behalf of the child by the parent or guardian of the child.SOR/2005-388, s. 1ConditionsIt is a condition of importing goods that are classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00 and that have a combined value in excess of the amount of the exemption that the exemption be applied to those goods that are subject to the highest rate of customs duties.The exemption does not apply toalcoholic beverages imported by a person who has not attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province where the customs office through which the alcoholic beverages are imported is located; ortobacco or vaping products (other than a vaping product drug as defined in section 2 of the Excise Act, 2001) imported by a person who has not attained 18 years of age.SOR/2008-271, s. 12024, c. 15, s. 160Coming into ForceThese Regulations come into force on January 1, 1998.2024, c. 152024-06-20