Temporary Importation/Exportation Programs

All goods entering Canada, even those being imported temporarily or those goods which were exported temporarily, are subject to duty and tax on their full value, unless there is a provision in legislation or regulations to relieve the duties and taxes owing.

TEMPORARY IMPORTATION PROGRAMS

Memorandum D8-1-1, entitled the Temporary Importation (Tariff Item No. 9993.00.00) Regulations, contains information on bringing goods temporarily into Canada. It identifies the conditions under which goods may be imported temporarily into Canada duty free under Tariff Item No. 9993.00.00. As well, it includes the conditions which must be met to obtain full or partial relief of the Goods and Services Tax (GST). Appendix A of this memorandum contains the wording of Tariff Item No. 9993.00.00. The Temporary Importation (Tariff Item No. 9993.00.00) Regulations is attached as Appendix B. A list of goods and the conditions, which these goods should meet to obtain a full or partial relief of the GST is attached as Appendix C. Appendix D is the Temporary Importation (Excise Levies and Additional Duties) Regulations.

The Side Shows and Concessions Remission Order (Memorandum D8-1-1, Appendix K) outlines the circumstances and conditions under which partial remission of the GST may be granted for side shows and concessions imported temporarily into Canada.

The Goods for Emergency Use Remission Order (Memorandum D8-1-1, Appendix G) outlines the circumstances and conditions under which goods imported temporarily into Canada for use in an emergency may be entitled to relief from the GST. Any goods not consumed or destroyed during the emergency must be exported when they are no longer required.

The Merchandise for Photographic Layouts Remission Order (Memorandum D8-1-1, Appendix I) identifies the criteria under which merchandise imported temporarily by a publisher to produce a layout may be entitled to full relief of the GST.

The Commercial Samples Remission Order (Memorandum D8-1-1, Appendix E) outlines the circumstances and conditions under which relief from the GST may be granted for advertising films imported temporarily into Canada.

The Foreign Organizations Remission Order, 1983 (Memorandum D8-1-1, Appendix F) details the conditions under which goods imported by Foreign Organizations for meetings in Canada may be entitled to full relief from the GST.

The Goods Imported for Certification Remission Order (Memorandum D8-1-1, Appendix H) details the conditions under which goods imported into Canada to be tested or examined for certification by an accredited organization may be entitled to full relief from the GST.

The Scientific or Exploratory Expeditions Remission Order (Memorandum D8-1-1, Appendix J) details the conditions under which scientific equipment, spare parts of scientific equipment, tools, and foodstuffs and other consumable goods may be entitled to full relief from the GST.

TEMPORARY EXPORTATION PROGRAMS

The Canadian Goods Abroad Program (Memorandum D8-2-1) allows duties relief on the Canadian value of goods exported for repairs, equipment additions, or work done abroad and subsequently returned to Canada, as long as specific conditions are met.

Tariff Item Nos. 9971.00.00 (Memorandum D8-2-25 entitled "Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel, or another CIFTA Beneficiary") provide for the re-importation of certain Canadian vessels which were exported to the United States, Mexico, Chile, Israel, or another CIFTA beneficiary, for the purpose of being repaired or altered. Tariff Item No. 9971.00.00 allows for the payment of duty only on the value of the work performed abroad and not on the value of the vessel itself.

Tariff Item Nos. 9992.00.00  (Memorandum D8-2-26 entitled "Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or another CIFTA Beneficiary") provide for the customs duties free re-importation of goods, regardless of origin, which were exported to the United States, Mexico, Chile, Israel, or another CIFTA beneficiary, for the purpose of being repaired or altered. Tariff item No. 9992.00.00 allows for the customs duties free re-importation of such goods.

The Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order (Memorandum D8-3-8) outlines and explains the conditions under which remission is granted on the difference between the tax paid or payable on the duty paid value of the goods and the tax paid or payable on the value of the repair for these goods exported for the purpose of repair.

Goods and Services Tax

The Goods and Services Tax (GST) is taken into consideration, over and above the customs duties and taxes relieved by the provisions of these various programs. Under the GST legislation, which became effective 1 January 1991, all imported goods are subject to the GST which is currently 7%, unless specifically provided for in theNon-taxable Imported Goods (GST) Regulations (P.C. 90-2740) or theValue for Imported Goods (GST) Regulations (P.C. 90-2739).

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).