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You intend to import a subject item that is a subject aircraft or subject vessel under section 38 of the Select Luxury Items Tax Act and, at the time at which the subject item is accounted for under section 32 of the Customs Act, you are the owner of the subject item and the subject item is a qualifying subject aircraft or a qualifying subject vessel. You intend to import a subject item that is a subject aircraft under section 38 of the Select Luxury Items Tax Act and, at the time at.

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