Common menu bar links
Memorandum D8-1-1
Amendments to Temporary Importation (Tariff Item no. 9993.00.00) Regulations
2009-09-29
- Memorandum D8-1-1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations, dated April 3, 2007, has been updated.
- Changes include:
- The text of tariff item No. 9993.00.00, as a result of legislative amendments concerning subheading 9801.10 and references to the Minister of Public Safety and Emergency Preparedness;
- Addition of information regarding temporary replacement goods;
- Amending the amount of security deposit required for “display goods” to ten percent;
- Clarification of information, updated contact references, and correction of typographical errors; and
- Reformatting the table portion of Appendix A.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (478 Kb) [help with PDF files]
Last modified: 2009-09-29
Summary
This memorandum outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00. It also identifies those circumstances where temporarily imported goods are entitled to full or partial relief of the goods and services tax/harmonized sales tax (GST/HST).
References
| Issuing office | Trade Programs Directorate Tariff Policy Division Trade Incentives and Refunds Unit |
| Headquarters file | 6564-0, 6564-1, 6567-0, 6567-1, 6567-2, 6568-0, 6568-1, 6568-2 |
| Legislative references | Order in Council P.C. 1997-2030, December 29, 1997 |
| Other references | D1-7-1, D3-1-1, D7-4-1, D7-4-3, D8-1-4, D8-1-7, D9-1-1, D9-1-15, D11-4-2, D11-4-14, D11-6-5, D11-5 series, D17-1-4, D17-1-10, D18-1-1, D18-2-1, D19-1-1 to D19-13-2, D20-1-1 |
| Superseded memoranda D | D8-1-1, April 3, 2007 |
