This memorandum is revised to reflect changes to the legislative references in the new Customs Tariff effective January 1, 1998. The new Canadian Goods Abroad provisions are contained in sections 101 to 105 of the Customs Tariff. These sections replace sections 88 to 92 of the pre-1998 tariff.

The new provisions parallel the old ones, with the addition of new regulations-making authority. There is no change in the administration of these provisions. However, there are new codes for claiming relief under section 101 on Form B3, Canada Customs Coding Form, in field 26, the special authority field.

Appendix B, "Questionnaire for Application Under Paragraph 101(1)(c) of the Customs Tariff," has been rewritten to organize and simplify information. The applicant background now identifies the application type as a one shot for single imports, a repetitive request for several imports, or a renewal to extend the authorization period. The segment dealing with strikes is moved to the end of the questionnaire because it is not applicable in most cases.