SOR/86-951 白糖，糖蜜及糖浆税收归类条例(Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations)

　　Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations

　　SOR/86-951

　　CUSTOMS ACT

　　Registration 1986-09-11

　　Regulations Respecting the Method to be Followed in Determining the Tariff Classification of Sugar, Molasses and Sugar Syrup

　　P.C. 1986-2072 1986-09-11

　　Whereas, pursuant to subsection 164（3） of the Customs Act, a copy of proposed Regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue.

　　Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 164（1）（f） of the Customs Act*, is pleased hereby to make the annexed Regulations respecting the method to be followed in determining the tariff classification of sugar, molasses and sugar syrup, effective on the coming into force of paragraph 164（1）（f） of the Customs Act.

　　*S.C. 1986, c. 1

　　SHORT TITLE

　　1. These Regulations may be cited as the Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations.

　　INTERPRETATION

　　2. In these Regulations, “ICUMSA” means the International Commission for Uniform Methods of Sugar Analysis （ICUMSA）。

　　APPLICATION

　　3. The tariff classification for sugar shall be determined from the results of analysis for polarization obtained by following the method adopted by ICUMSA and known as Method No. 1, first issued in 1958, as amended from time to time.

　　SOR/98-241, s. 1.

　　4. The tariff classification for molasses and sugar syrup shall be determined from the results of analysis obtained by following one of the two methods for ascertaining reducing sugars adopted by ICUMSA set out in the schedule.

　　SOR/88-533, s. 1.

　　5. Sugar polarimeters, polarimeter cells, volumetric glassware and other laboratory apparatus and reagents used in the determination of the tariff classification of sugar, molasses and sugar syrup shall meet the appropriate ICUMSA standards.

　　SOR/88-533, s. 1.

　　SCHEDULE

　　（Section 4）

　　METHODS FOR ASCERTAINING REDUCING SUGARS

　　1. The United Molasses （UM） Modifications of the Lane and Eynon Method for the Determination of Total Reducing Sugars after Hydrolysis adopted by ICUMSA in the Report of the Proceedings of the Eighteenth Session, 1982, Subject 8, Recommendation 9.

　　2. Determination of Reducing Sugars by the Lane and Eynon Constant Volume Procedure adopted by ICUMSA in the Report of the Proceedings of the Seventeenth Session, 1978, Subject 14, Recommendation 1.

　　SOR/88-533, s. 2.