TERMIUM Plus®

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GOODS LIABLE DUTY [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2022-04-14

English

Subject field(s)
  • Customs and Excise
CONT

An excise warehouse is any place of security approved by [customs] where goods liable for excise duty can be stored without payment of the duty for such periods and subject to such conditions as they see fit.

French

Domaine(s)
  • Douanes et accise
CONT

[...] le ministre peut délivrer, sur demande, l'agrément d'exploitant d'entrepôt d'accise à la personne qui n'est pas un vendeur au détail d'alcool l'autorisant à posséder dans son entrepôt d'accise des cigares, des produits de vapotage ou du tabac fabriqué non estampillés ou de l'alcool emballé non acquitté.

Spanish

Save record 1

Record 2 2005-08-05

English

Subject field(s)
  • Storehouses and Warehouses
  • Customs and Excise
  • Domestic Trade
  • Foreign Trade
DEF

A warehouse established by the State, or by a private entreprise, in which goods liable to duty are lodged until the duty upon them has been paid.

CONT

Previous to the establishment of bonded warehouses ... the payment of duties on imported goods had to be made at the time of importation, or a bond with security for future payment given to the revenue authorities.

French

Domaine(s)
  • Magasins de stockage
  • Douanes et accise
  • Commerce intérieur
  • Commerce extérieur
CONT

Les entrepôts de stockage servent à l'entreposage à long terme des marchandises importées dont les droits et taxes ne deviennent exigibles que lorsque les marchandises entrent sur le marché intérieur.

Spanish

Campo(s) temático(s)
  • Depósitos para almacenaje
  • Aduana e impuestos internos
  • Comercio interno
  • Comercio exterior
DEF

Almacén con garantía para los géneros en él depositados en el que bienes susceptibles de imposición pueden almacenarse sin incurrir en el pago de impuesto.

Save record 2

Record 3 1995-08-07

English

Subject field(s)
  • Customs and Excise
CONT

... every person who is liable under the Customs Act to pay duty on goods imported, or who would be so liable if the goods were liable to duty, shall pay Her Majesty in Right of Canada a tax equal to 7% of the value of the goods.

French

Domaine(s)
  • Douanes et accise
CONT

[...] le redevable de droits sur les produits importés, en application de la Loi sur les douanes, ou la personne qui serait un redevable si les produits étaient frappés de droits, doit payer à Sa Majesté du chef du Canada une taxe de 7 % sur la valeur de ces produits.

Spanish

Save record 3

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