Foreign Academic Handbook: 12
12. Customs
Revenue Canada, Customs and Excise, has a presence at all Ports of Entry. In addition to regulating the flow of goods into Canada, Customs Inspectors have a limited authority under the Immigration Act to admit into Canada most persons who appear at our border. Persons coming to live, work, or study in Canada must be referred to an Immigration Officer for processing and documentation. Persons who are classed as visitors or who are in Canada temporarily on work permits for a period of 36 months or less may import duty free when they first arrive in Canada personal and household effects. These items include furniture, appliances, and motor vehicles. The following conditions apply:
In some cases, Customs may require a deposit that is refundable when the items are re-exported. Before moving to Canada the person should prepare a list in duplicate of all the goods they are bringing with them indicating the value, make, model, and serial number where applicable. Customs may give the importer a temporary admission permit for these goods. It will be valid only for a short term to allow the person to move the goods to their destination in Canada where they will need to contact the local Customs Office to get a replacement permit. These permits are usually valid for about six months. If goods are shipped by commercial carrier, they will travel in bond to the Customs Office nearest to where the importer will be living. The carrier will notify the importer when the goods arrive so that clearance can be effected. Individuals who have applied for or who have been granted Permanent Resident status in Canada, or those whose term of employment is more than 36 months, are classed as Settlers for Customs purposes. Settlers are not eligible to import goods on a temporary basis as temporary residents. Customs has separate rules and entitlements for Settlers which are outlined in Customs memorandum D2-2-1 available at the Canada Border Services Agency Web Site. Briefly, goods that are for personal use which have been owned, possessed, and used abroad qualify for duty free entry providing they accompany the Settler. Goods may follow at a later date but they must have been reported to Customs at the time of the Settler's arrival in Canada. There are restrictions on importation of the following items regardless of whether the person qualifies for temporary entry of goods or for entry as a Settler:
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