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Customs Notice 19-15, Amendment to the Duty Free Shop Regulations

1. This Customs Notice announces an amendment to the Duty Free Shop Regulations.

2. This amendment formalizes the five regulatory changes that were enacted and implemented by the Canada Border Services Agency (CBSA) through Customs Notice 14-031, Proposed Amendments to the Duty Free Shop Regulations and the Ministerial announcement on December 11, 2014. The following five changes are deemed to have come into force on December 11, 2014:

  • a) Paragraphs 3(6)(c) and (d) are repealed.
  • b) Subsection 6(2) of the Regulations is replaced by the following:
    • (2) No licence shall be valid for more than 10 years.
  • c) Paragraphs 13(1)(a) and (b) are repealed.
  • d) Subsection 14(a) is repealed.
  • e) Paragraph 16(1)(b) of the Regulations is repealed.

3. This amendment also repeals section 17 of the Duty Free Shop Regulations and thereby eliminates the requirement for Duty Free Shop (DFS) licensees to provide summary of monthly sales and an annual report to the CBSA.

4.  The repeal of section 17 is effective July 10, 2019 and as of this date DFS licensees are no longer required to complete the Form B117, Duty Free Shop Summary of Monthly Sales or to submit this form to the CBSA.

5. Any questions relating to this Customs Notice are to be sent to the CBSA at [email protected].

This notice is also available on the CBSA website.

Topic(s)

Acts & Regulations
CBSA Policies & Decisions

Information source

Canada Border Services Agency (CBSA)
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.