His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 32.2(7) a of the Customs Act b, hereby makes the annexed Diversion of Imported Goods Exemption Regulations. S.C. 1997, c. 36, s. 152 R.S., c. 1 (2nd Supp.)
Interpretation
The definitions in this section apply in these Regulations.
Act means the Customs Act. (Loi)
emergency means a medical emergency, fire, flood or any disaster that threatens life, property or the environment. (urgence)
Exemption for Emergency Use
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.
Imported goods that are consumed in response to an emergency are exempt from the operation of subsection 32.2(6) of the Act.
Repeal
[Repeal]
Coming into Force
These Regulations come into force on January 1, 1998.