TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

régimen de recinto fiscalizado [1 record]

Record 1 2005-08-05

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
CONT

The bonded warehouse program allows for the deferral of duties and taxes in instances where goods are stored or minor value-added activities take place before export. Under [this program], duties and taxes are deferred until the imported goods are entered into the domestic market, delivered as ships stores or duty free shops, or exported. While in the bonded warehouse, imported goods are not actually released from customs and are still under customs control.

CONT

These amendments are integral and consequential to the new Excise Act 2001 regime, and are necessary in order to bring in line with the changes brought about by the passage of that Act.

Key term(s)
  • bonded warehouse programme

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
DEF

Programme permettant d'entreposer des marchandises importées dans une installation d'un exploitant du secteur privé régie par la Direction générale des douanes de l'ARC [Agence du revenu du Canada] sans que des droits et des taxes soient exigibles à moins que les marchandises entrent sur le marché [interne].

CONT

Les présentes modifications sont intégrées et corrélatives à la nouvelle Loi de 2001 sur l'accise et elles sont nécessaires afin de rendre le régime des entrepôts de stockage des douanes conforme aux changements occasionnés par l'adoption de cette Loi.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
DEF

Régimen que permite almacenar mercancías en un depósito de aduanas, por un plazo determinado, en un lugar habilitado a tal efecto, bajo potestad de la aduana, con suspensión de derechos e impuestos que correspondan.

CONT

No podrán ser incluidas en el régimen de depósito las mercaderías afectadas por prohibiciones de carácter temporal o permanente basadas en razones de orden público, protección a la salud humana, animal o vegetal, o relativas al medio ambiente y en general todas aquéllas fundadas en la existencia de peligros y riesgos a bienes y personas.

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