MEMORANDUM D17-1-10

CODING OF CUSTOMS ACCOUNTING DOCUMENTS

APPENDIX H – cont.

LIST OF CODES

List 7 – Excise Tax Exemption Codes

Code  Explanation

CUSTOMS HEADING NUMBERS

85

Goods listed in tariff item No. 9804.30.00 of Schedule I of the Customs Tariff.

86

Goods enumerated in Customs Tariff items listed in Section 1 of Part VII of Schedule III to the Excise Tax Act.

EDUCATIONAL, TECHNICAL, CULTURAL, RELIGIOUS, AND LITERARY

87

Goods, other than spirits and wines, manufactured or produced more than one hundred years prior to the date of their importation or sale, according to section 13 of Part III of Schedule III to the Excise Tax Act.

TAXABLE GOODS UNDER LICENCE

88

Raw materials and partly manufactured goods imported by a licensed manufacturer for further manufacture by him or on his behalf. New motor vehicles designed for highway use, including parts and equipment for installation thereon—"E" licence.

89

Goods imported by a licensed wholesaler or a duty-free sales outlet for resale—"W" licence.

TAXABLE GOODS EXEMPT CONDITIONALLY UPON END USE

90

All other conditionally exempt goods; articles and materials for use exclusively in the manufacture of conditionally tax exempt goods.

91

Ships' stores imported by owners, or their authorized agents, of the classes of ships or marine vessels and aircraft listed in Customs Memorandum D4-2-1, Ships' Stores Regulations.

92

Goods for placement as exhibits and not for sale in public museums, libraries, universities, colleges, or schools as outlined in Section 12 of Part III of Schedule III to the Excise Tax Act.

93

Diesel fuel for use in the generation of electricity, except where the electricity so generated is used primarily in the operation of a vehicle, as outlined in paragraph 23(8)(c) of the Excise Tax Act.

94

Other imported goods covered by an Order in Council authorizing the remission of the excise tax paid or payable thereon.

95

Imported goods qualifying under other exemptions provided for or changed by impending law, excise policy or regulation, predicated on a budget announcement; prior approval must be obtained from the CCRA before this code may be used.

TAXABLE GOODS QUALIFYING FOR EXCISE TAX EXEMPTION WHEN IMPORTED BY CERTAIN INSTITUTIONS AND OTHERS, FOR THEIR OWN USE AND NOT FOR RESALE, AS SPECIFIED IN THE EXCISE TAX ACT

96

Goods imported by provincial governments other than those for which there is in force, at the time of their importation, a reciprocal taxation agreement.

Note: Only the provincial governments of Alberta and New Brunswick are allowed excise tax exemption. The other provincial governments have negotiated reciprocal taxation agreements.

97

Goods imported by diplomats (accredited representative as per Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act).

• tobacco products – Schedule II to the Excise Tax Act
• wine – Section 28.1 of the Excise Tax Act
• goods outlined in Section 6 and Section 7 of Schedule I as per paragraph 10(c) and paragraphs 8(b) and 8(c) of Schedule I to the Excise Tax Act (automobiles, station wagons and vans, and air conditioners thereof)

99

Goods imported by municipalities which are exempted by
paragraph 8(a) of Schedule I to the Excise Tax Act (air conditioners for permanent installation or permanently installed in an ambulance or hearse). In addition, goods exempted by paragraphs 10(a) and (b) of Schedule I to the Excise Tax Act (automobiles, station wagons and vans sold under conditions that qualify the sale as a zero-rated supply for the purpose of Part IX of the Act or imported for police or fire-fighting services).

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