Common menu bar links
Memorandum D8-1-1
Temporary Importation (Tariff Item no. 9993.00.00) Regulations
2007-04-03
- This memorandum has been entirely re-written to include the information contained in the following customs notices:
- N-187 Temporary Importations after Tariff Simplification
- N-214 Temporary Importations
- N-222 Conventions Held by Foreign Organizations (Tariff Item Nos. 9830.00.00 and 9993.00.00)
- N-245 Amendments to Memorandum D8-1-1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations
- N-304 Cold Weather Testing of Vehicles and Vehicle Components
- N-326 Goods Entering Canada as Replacement Parts or Goods Under a Warranty Arrangement
- N-343 Tariff Item No. 9993.00.00 Consumable Goods
- N-346 Goods Entering Canada as Replacement Parts or Goods Under a Warranty Arrangement
- N-388 Temporary Importation of Horses by Canadian Residents
- N-463 Goods for Sale and Spare Parts Imported Temporarily into Canada
- N-591 Replacement A.T.A. Carnets
- The memorandum also incorporates any updates to the temporary importation and exportation legislation and regulations.
- This memorandum confirms that goods imported temporarily for alteration do not qualify under tariff item No. 9993.00.00. Importers who want to temporarily import goods for alteration should consider the CBSA’s duty deferral and drawback programs.
- In addition, this memorandum clarifies the documentation requirements for goods imported under tariff item No. 9993.00.00 which are entitled to relief of the goods and services tax/harmonized sales tax (GST/HST) under one of the following:
- Goods Imported for Certification Remission Order (Order in Council P.C. 1987-1044, dated May 21, 1987)
- Scientific or Exploratory Expeditions Remission Order
- Foreign Organizations Remission Order
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (272 Kb) [help with PDF files]
Last modified: 2007-04-03
Summary
This memorandum outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00. It also identifies those circumstances where temporarily imported goods are entitled to full or partial relief of the goods and services tax/harmonized sales tax (GST/HST).
References
| Issuing office | Trade Programs Directorate Tariff Policy Division Trade Incentives and Refunds Unit |
| Headquarters file | 6564-0, 6564-1, 6567-0, 6567-1, 6567-2, 6568-0, 6568-1, 6568-2 |
| Legislative references | Order in Council P.C. 1997-2030, December 29, 1997 |
| Other references | D1-7-1, D3-1-1, D7-4-1, D7-4-3, D8-1-4, D8-1-7, D9-1-1, D9-1-15, D11-4-2, D11-4-14, D11-6-5, D11-5 series, D17-1-4, D17-1-10, D18-1-1, D18-2-1, D19-1-1 to D19-13-2, D20-1-1 |
| Superseded memoranda D | D8-1-1, March 23, 1998 Appendix L, August 29, 2003 Appendix L, January 11,2005 |
