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Memorandum D8-2-26
Goods Re-Entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary
1. This revised Memorandum reflects the implementation of the new Customs Tariff effective January 1, 1998.
2. The new Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations replaces the pre-1998 provisions of:
(a) CIFTA and CCFTA Tariff Item No. 9827.00.00 Accounting Regulations; and
(b) NAFTA Tariff Item Nos. 9821.00.00 and 9822.00.00 Accounting Regulations.
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Last modified: 1998-10-30
Summary
This memorandum outlines the conditions under which goods may be returned to Canada duty free after being exported to a free trade partner for repair or alteration under tariff item Nos. 9971.00.00 and 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.
References
| Issuing office | Customs and Trade Administration Branch Trade Policy and Interpretation Directorate Trade Incentives Program |
| Headquarters file | 9992.00.00 |
| Legislative references | Customs Tariff – sections 2, 87, and 101 to 105; heading Nos. 9813 and 9814 |
| Other references | D8-2-1, D8-2-25, D8-3-8, D11-6-5, D11-6-6, D17-1-10, D17-2-1 |
| Superseded memoranda D | D8-2-26, January 1, 1994 |
