Français	Contact us	Help	Search	Canada Site
What's new	Site map	Publications and forms	Electronic services	Newsroom
Home	A - Z Index
About Us > Legislation > Delegation

This document is also available in PDF (22 KB)

Customs Tariff - Authorization

Pursuant to section 9 of the Customs Tariff, R.S. 1997, c. 36 and section 12.01 of the former Customs Tariff, R.S. 1985, c. 41 (3rd Supp.), as amended, I hereby authorize an officer or a class of officers, holding a position in the Department of National Revenue and listed in the attached Schedule, or a person authorized or classes of persons authorized to perform all of the duties of that position, to exercise the powers and perform the duties of the Minister of National Revenue under those provisions of the Customs Tariff that are set out immediately preceding the position so identified.

Original signed by
Herb Dhaliwal

December 31st, 1997
Date

DEFINITIONS

In this document, "chief officer of customs", with respect to an area or place, means the manager of the customs office or customs offices that serve an area or place.

SCHEDULE

Officers authorized to exercise the powers and perform duties of the Minister of National Revenue under the Customs Tariff, except to recommend regulations to the Governor in Council, or to further delegate powers of the Minister.

The Deputy Minister of National Revenue, or an officer authorized to perform the duties of that position, is authorized to exercise all of the powers and perform all of the duties of the Minister under the Customs Tariff and its Regulations.

The Associate Deputy Minister of National Revenue, or an officer authorized to perform the duties of that position, is authorized to exercise all of the powers and perform all of the duties of the Minister under the Customs Tariff and its Regulations.

Any Assistant Deputy Minister in the Department of National Revenue, or an officer authorized to perform the duties of an Assistant Deputy Minister, is authorized to exercise all of the powers and perform all of the duties of the Minister of National Revenue under the Customs Tariff and its Regulations.

(Pre-1998 Customs Tariff)

Section 69 The Minister shall, where an application is made, grant a drawback in particular circumstances. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Officer, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division
Trade Services Officer, Trade Administration Services
Compliance Verification Officer, Trade Administration Services

(Pre-1998 Customs Tariff)

Section 70 A drawback application must be made to the Minister. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division
Trade Services Officer, Trade Administration Services
Compliance verification Officer, Trade Administration Services

(Pre-1998 Customs Tariff)

Subsection 75(1) The Minister may establish a list of machinery and equipment that, in the opinion of the Minister, is not available from production in Canada. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Subsection 75(2)

The Minister shall cause a list of machinery and equipment to be published in the Canada Gazette within sixty days of establishing the list or of any addition or deletion to the list. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Subsection 75(3)

For the purposes of establishing the list of machinery and equipment, the Minister shall have regard to the criteria outlined in this subsection. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Paragraph 77(2)(a)

For the purposes of the machinery remission refund application under paragraph 77(1)(c), the application must be supported by such evidence as the Minister may require. (Relevant to goods imported prior to January 1, 1998)

REGIONAL POSITIONS

(Pre-1998 Customs Tariff)

Subsection 79(1)

Where a machinery remission has been granted under section 76, the Minister shall issue a certificate to the person who applied for the remission. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Officer, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Subsection 79(2)

Where the machinery remission ceases to have effect or is revoked, the Minister may cancel the machinery certificate. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Officer, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Paragraph 79.4(2)(a)

For the purposes of the automotive machinery and equipment remission refund application under section 79.2, the application must be supported by such evidence as the Minister may require. (Relevant to goods imported prior to January 1, 1998)

REGIONAL POSITIONS

(Pre-1998 Customs Tariff)

Subsection 79.5(1)

For an automotive machinery and equipment remission order under section 79.2, the Minister shall issue a certificate to the person who applied for the remission. (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Officer, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

(Pre-1998 Customs Tariff)

Subsection 79.5(2)

Where the automotive machinery and equipment remission ceases to have effect or is revoked, the Minister may cancel the certificate issued under subsection 79.5(1). (Relevant to goods imported prior to January 1, 1998)

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Officer, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

Section 88

A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item No. 9937.00.00 shall submit an application to the Minister supported by evidence that the group satisfies the criteria set out in that tariff item.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Director, Trade Policy and Interpretation Directorate,Customs and Trade Administration Branch
Any Manager, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Policy Officer, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Customs Border Services
Director, Trade Administration Services
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Paragraph 89(3)(d)

For the purposes of subsection (1), goods are deemed to have been exported if they are (d) supplied for exportation to a department or agency of, or a corporation owned, controlled or operated by, the Government of Canada or the government of a province that is designated by the Minister.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Director, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Trade Administration Services
District Manager/District Director, Customs Border Services
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 89(4)

An application for relief (duty deferral provisions) shall be in a form and contain information satisfactory to the Minister.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 90(1)

The Minister may issue a duty deferral certificate bearing a number that shall be used by that person to identify the goods.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 90(2)

The Minister may amend, suspend, renew, cancel or reinstate a duty deferral certificate.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 91(1)

Where advisable, the Minister may issue a licence for the operation of any place as a bonded warehouse.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Customs Border Services
District Manager/District Director, Customs Border Services
Chief Officer of Customs, Customs Border Services

Subsection 91(2)

Minister may specify in a licence issued under subsection (1) (bonded warehouse licence) any restriction as to the classes of goods that may be received in the bonded warehouse or the circumstances under which goods may be received in the bonded warehouse.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Customs Border Services
District Manager/District Director, Customs Border Services
Chief Officer of Customs, Customs Border Services

Subsection 91(3)

The Minister may, amend, suspend, renew, cancel, or reinstate a bonded warehouse licence.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Customs Border Services Division
District Manager/District Director, Customs Border Services
Chief Officer of Customs, Customs Border Services

Subsection 91(4)

A person to whom a licence is issued shall, where required by the Minister, provide security in the prescribed nature, in accordance with prescribed terms and conditions, in an amount satisfactory to the Minister.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Customs Border Services
District Manager/District Director, Customs Border Services
Chief Officer of Customs, Customs Border Services

Section 93

Where relief has been granted under section 89 or 92, the Minister may require evidence satisfactory for the administration of section 95 (repayment of relief).

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Trade Administration Services
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division
Trade Services Officer, Trade Administration Services
Compliance Verification Officer, Trade Administration Services

Subsection 95(4)

Reduction of the amount of the customs duties levied under subsection 95(1) shall be reduced in accordance with subsection (5) if, within sixty days after the exportation of the goods, evidence is submitted to the Minister that customs duties in respect of the exportation of the goods have been paid to the government of a NAFTA country other than Canada, and that evidence is satisfactory to the Minister.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Subparagraph 102(a)(i)

For goods repaired outside of Canada, the application must be accompanied by evidence satisfactory to the Minister that the repairs could not have been made in Canada at the place the goods were located in Canada before their exportation or within a reasonable distance thereof.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Director, Trade Administration Services
Director, Customs Border Services Division
Manager, Customs Assessment Division
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division
Trade Services Officer, Trade Administration Services
Compliance Verification Officer, Trade Administration Services
Customs Inspector, Customs Border Services Division

Subparagraph 102(a)(ii)

For goods altered outside of Canada, the application must be accompanied by evidence satisfactory to the Minister that the equipment added was unavailable in Canada or of a class or kind not made in Canada.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Subparagraph 102(a)(iii)

For goods altered or repaired outside of Canada, the application must be accompanied by evidence satisfactory to the Minister that it would not have been practical to do the work in Canada, but facilities to do that work may be established in Canada within a time specified by the Minister.

HEADQUARTERS POSITIONS

Subsection 106(1)

If an application for relief is made in the prescribed circumstances by a person of a prescribed class and the prescribed form and manner, accompanied by prescribed documents and by security of a prescribed nature and in an amount fixed by the Minister, relief shall be granted.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Customs Border Services
Director, Trade Administration Services
District Manager/District Director, Customs Border Services
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 106(3)

Relief under subsection (1) is subject to the prescribed conditions and to the importer of the goods establishing to the satisfaction of the Minister that the goods were exported within one year after they were released.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Customs Border Services
Director, Trade Administration Services
District Manager/District Director, Customs Border Services
Any Director or Manager of Program Support, Customs Border Services
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 106(4)

The Minister may, in respect of prescribed goods, extend the period of exportation by not more than six months.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Subsection 106(5)

Authority to waive the requirement under subsection (1) to provide security.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentive Programs Division, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Section 108

The Minister shall refund or cancel security for temporarily imported goods where the goods are accounted for under section 32 of the Customs Act, destroyed in such manner as the Minister directs, or exported within the period indicated.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Subsection 109(c)

The term "obsolete or surplus goods" means goods that are, among other things, destroyed in such manner as the Minister directs.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Paragraph 113(3)(a)

An application for relief, refund or drawback must be supported by evidence as the Minister may require.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Section 117

Where the amount of duties relief, drawback, refund or remission is difficult to determine, the Minister may, with the consent of the person applying, grant to the person in lieu of the relief, refund, drawback or remission, a sum determined by the Minister.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Subsection 118(1)

For failure to comply with conditions of duty relief or remission, the person who did not comply shall report this fact within ninety days and, unless that person can provide evidence satisfactory to the Minister that a refund or drawback would have been paid or that goods qualify in some other manner for relief or remission, pay an amount equal to the duties.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Section 125

Where a person must pay interest under this Act, the Minister may authorize the use of the prescribed rate of interest.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director General, Revenue Collections Directorate, Assessment and Collections Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director, Accounts Receivable Division, Revenue Collections Directorate, Assessment and Collections Branch
Any Director, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Manager, Revenue Collections Directorate, Assessment and Collections Branch
Any Manager, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

REGIONAL POSITIONS

Director, Customs Border Services
Director, Tax Services Office
Assistant Director, Revenue Collections
Manager, Customs Assessment Division
District Manager/District Director, Customs Border Services

Section 125

Where a person must pay interest under this Act, the Minister may authorize the use of the prescribed rate of interest. (Continued)

REGIONAL POSITIONS (Continued)

Manager, Revenue Collections
Team Leader, Collections
Team Leader, Collections/Trust Accounts Examination/Trust Accounts Compliance
Team Leader, Collections/CPP-EI Eligibility/Trust Accounts Programs
Team Leader, Trust Accounts Compliance/Trust Accounts Examination/ Collections/CPP-EI Eligibility
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Subsection 126(1)

Minister may waive or cancel interest otherwise payable under this Part.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Director General, Revenue Collections Directorate, Assessment and Collections Branch
Director, Accounts Receivable Division, Revenue Collections Directorate, Assessment and Collections Branch
Director, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Incentives Program Division, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Manager, Revenue Collections Directorate, Assessment and Collections Branch

REGIONAL POSITIONS

Director, Trade Administration Services
Director, Tax Services Office
Assistant Director, Revenue Collections
Manager, Customs Assessment Division
Manager, Revenue Collections

Subsection 126(1)

Minister may waive or cancel interest otherwise payable under this Part. (Continued)

REGIONAL POSITIONS (Continued)

Team Leader, Collections
Team Leader, Collections/Trust Accounts Examination/Trust Accounts Compliance
Team Leader, Collections/CPP-EI Eligibility/Trust Accounts Programs
Team Leader, Trust Accounts Compliance/Trust Accounts Examination/ Collections/CPP-EI Eligibility
Any chief, manager or unit head authorized to supervise officers in a Trade Administration Services Division

Section 130

Authority to specify documentation that may be considered acceptable for the purposes of tariff item No. 9827.00.00

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Director, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

Section 131

The Minister may recognize authorities, representatives or authorized persons in a country of origin as competent for the purposes of conditions of classification of goods under a tariff item.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Director General, Operational Policy and Coordination Directorate, Customs and Trade Administration Branch
Any Director, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Manager or Chief, Trade Policy and Interpretation Directorate or Operational Policy and Coordination Directorate, Customs and Trade Administration Branch

Subsection 134(1)

The Minister or the Deputy Minister may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 2(c) of Chapter 7 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 2(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.

HEADQUARTERS POSITIONS

Director General, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Any Director, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch
Manager, Food Products and Chemicals Unit, Trade Policy and Interpretation Directorate, Customs and Trade Administration Branch

Subsection 134(2)

The Minister or the Deputy Minister may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 4(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 4(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.

HEADQUARTERS POSITIONS

Tariff Item 9827.00.00

Durable goods imported by members of the military forces, civilian employees and their dependants of countries that are parties to the North Atlantic Treaty or members of the Commonwealth that are accompanied on importation by documentation specified by the Minister.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Tariff Item 9897.00.00

Importation, to the satisfaction of the Minister, of live specimens of the Mongoose family for breeding, study, exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Tariff Item 9987.00.00

Authorization of persons in country of origin as competent for purposes of classifying handicraft goods.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS

Tariff Item 9993.00.00

Goods, not including conveyances, containers or baggage imported on a temporary basis that are accompanied by prescribed documents and by security of a nature and in an amount satisfactory to the Minister or a designated customs officer.

HEADQUARTERS POSITIONS

REGIONAL POSITIONS


Last updated: 2004-02-02	Top of page	Important notices