This order grants a remission of customs duty on eligible distilled spirits imported in bulk for bottling in bond, if the conditions and claim deadline are met.
Distilled Spirits for Bottling in Bond Remission Order His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs Tariffa, hereby makes the annexed Distilled Spirits for Bottling in Bond Remission Order. R.S., c. 41 (3rd Supp.) In this Order, distilled spirits means any material or substance, whether in liquid or any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH) produced by the process of distillation. Subject to section 3, remission is hereby granted of the customs duty paid or payable under section 20 of the Customs Tariff on distilled spirits that are entitled to the benefit of the United States Tariff, the Mexico Tariff or the Chile Tariff and are imported in bulk into a province by a duly licensed distiller on or after July 5, 1997 for the purpose of bottling in bond where the distilled spirits, while kept by the distiller, are kept by the distiller in a place or warehouse that conforms in all respects to the requirements of the law governing such places and warehouses. Remission is granted on the following conditions: a claim for remission is made to the Minister of National Revenue within two years after the day on which the distilled spirits are accounted for under section 32 of the Customs Act; and the claimant provides the Minister of National Revenue with such information as may be required for the administration of this Order, in the prescribed form. [Repeal] This Order comes into force on the day on which section 9 of the Canada-Chile Free Trade Agreement Implementation Act, chapter 14 of the Statutes of Canada, 1997, comes into force. [Note: Regulations in force July 5, 1997, see SI/97-86.]