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Canadian-built commercial fishing vessels and duty-paid fishing vessels that are registered under the Canada Shipping Act, 2001 and that are imported during a fishing season may be reported at the close of that fishing season if the vessels do not, after last having been reported under section 9 of the Reporting of Exported Goods Regulations,
(a)take on ships stores other than diesel fuel;
(b)land in a country other than Canada; or
(c)pick up goods that are not the product of Canada and that have not been reported under section 12 of the Act.
note
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.