Examples of goods imported for sale are posters, T-shirts and CDs imported by a touring company for sale during their performances, or goods imported for sale at trade shows or conventions. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at the time of importation and then, at the time the unsold balance of the goods or the unused spare parts are exported, account for the portion of the goods that remain in Canada on a Form B3-3. The importer may be entitled to a refund of any customs duties paid on the goods imported for sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they are exported from Canada.An example of spare parts for repair services is computer parts imported by a service technician who is unsure of the cause of the problem. An exception is made for spare parts imported for the purpose of racing. Additional information on the drawback process is contained in Memorandum D7-4-2, Duty Drawback Program. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on the unsold goods or the spare parts exported from Canada. 99, the term "further manufacturing or processing" does not include "repair" but it does include "alteration". Importers who want to temporarily import goods for further manufacturing or further processing should consider the CBSA's Duties Relief and Drawback Programs.The accuracy or validity of the Certificate of Origin will become an issue and may impact the duties and taxes assessed if the goods are not exported. Additional information is available in Memoranda D11-4-2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, D11-4-14, Certification of Origin Under Free Trade Agreements, D11-4-19, The Determination of When Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff, D11-5-1, NAFTA Rules of Origin, D11-5-2, NAFTA – Specific Rules of Origin, D11-5-3, Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin, D11-5-4, Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin, D11-5-6, Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin, D11-5-7, Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin, D11-5-8, Canada-Peru Free Trade Agreement (CPFTA) Rules of Origin, D11-5-9, Canada-Colombia Free Trade Agreement (CCOFTA) Rules of Origin and D11-5-10, Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin. The following table outlines the usual documentation requirements based on GST/HST treatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to 97 of the Customs Tariff. Details on the use and completion of the Form E29B and the Carnets can be found in Memoranda D8-1-4, Administrative Procedures Related to Form E29B, Temporary Admission Permit, and D8-1-7, Use of A. Details on the use and completion of Form B3-3 can be found in Memoranda D17-1-5, Registration, Accounting and Payment for Commercial Goods, and D17-1-10, Coding of Customs Accounting Documents. All references to the use of Form B3-3s in this memorandum are meant to include those importers authorized to submit their entries using the EDI system.
Further, the vessel may not be used as a storage facility, as a temporary residence nor for any other purpose while it is in storage. Non-residents' vessels which are imported under tariff item No.
98 and are subsequently kept in Canada for repair or storage under tariff item No.
If the Certificate of Origin becomes available after the goods are reported, the importer may apply to the nearest CBSA office for a refund of any security deposit.
A new Form E29B will be issued and the original Form E29B will be cancelled.
As of with the introduction of the simplified Customs Tariff, the customs duty portion of various regulations, remission orders and tariff items was incorporated into tariff item No. The term "agent" is to be administered according to the guidelines laid out in Memorandum D1-6-1, Authority to Act as an Agent. Generally, all goods being imported temporarily, as long as they are not being imported for sale, for lease, or for further manufacturing or processing, will qualify for customs duty-free entry under tariff item No. 99, (i.e., permanently import the goods) as there would be no benefit to using tariff item No. Rather, the importer would be restricted by the conditions of the tariff item. Even though the goods will only be imported temporarily, the inspecting Canada Border Services Agency (CBSA) Officer must take into consideration whether the goods are prohibited, restricted, or controlled.
Detailed information pertaining to these subjects is contained in Memoranda D9 series, Prohibited Importations, D18 series, Excise Goods and D19 series, Acts and Regulations of Other Government Departments. Some goods, even though they are only being imported temporarily, are subject to other government department (OGD) requirements and cannot be released by the CBSA until all the necessary inspections are completed, and any required documents or certificates are produced.
99, the next step is to decide whether they are fully or partially relieved of all or part of the GST/HST normally payable under Division III of Part IX of the Excise Tax Act "Tax on Imported Goods", or of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff.
The GST/HST may be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST. Appendix B, "Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief", has been developed as a reference tool to assist in determining whether the goods qualify for relief of the GST/HST.
If, in the opinion of the officer, the quantity of goods is such that the importer may not intend to export the goods, they do not qualify under tariff item No. The goods must then be imported under a tariff item in Chapters 1 to 97 and the applicable duties and taxes paid. The purpose of the importation specified by the importer at the time of importation must clearly show that there is an intention to export the goods. An exception is made for goods imported in response to an emergency or for testing by an approved organization.
Generally, consumable goods may not be imported under tariff item No. For example, fireworks imported for use in pyrotechnic competitions or rockets imported for use in satellite launches, do not qualify under tariff item No. For example, fire suppressant foam imported for use in an emergency or nightgowns imported for flammability testing to meet CSA standards. 99 can only remain in Canada for a limited time, after which they must be exported, destroyed under CBSA supervision or duty paid.