2008-08-27

1. This memorandum has been amended to delete references to two programs related to the administration of conditional relief tariff items; end-use Stocking authorizations and end-use percentage arrangements. Legislative reform of the Customs Act implemented in 1998 has eliminated much of the need for these two programs and a recent review has indicated that only a very few importers are still participating in these programs. As a result, these programs are being eliminated and new applications will no longer be accepted. Current participants may continue to operate under their existing agreements until further notice.
2. CBSA is developing a new program to provide a new, more streamlined approach to allow importers periodically report conditional tariff relief diversions. In the meantime, importers wishing to avail themselves of conditional relief tariff items may do so under the regular provisions of the Customs Act on a transaction-by-transaction basis.