31Goods imported on or in reusable containers (item 22)

31 Goods imported on or in reusable containers (item 22)

By-law (1) This section may be cited as Customs By‑law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security.