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(b)the vessel is exported or, where the vessel is a vessel in respect of which conditional exemption from customs duties under the Customs and Excise Offshore Application Act applies, removed beyond the territorial sea of Canada before the end of the temporary importation period set out in column III of an item of the schedule;
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.