Customs Notice 23-30: The Administration of Tariff Item 9984.00.00

Ottawa, December 14, 2023

1. This notice is to inform that as of October 11, 2023 the terms of Tariff Item 9984.00.00 have changed to indicate the Canadian Olympic Committee as the certifying body.

2. As of October 11, 2023, sporting goods imported under the conditional duties relief of tariff item 9984.00.00 must be accompanied by certification provided by the Canadian Olympic Committee. Certificates from True Sport Canada for importations before that day will still be valid.

3. Tariff item No. 9984.00.00 reads as follows: “Goods certified by the Canadian Olympic Committee as complying with the international competition standards applicable to the sport for which the goods are designed and as being required by an athlete exclusively for the purpose of training for or competing in an amateur competition of international calibre, including goods for testing athletes for doping control purposes, on condition that the goods are not sold or otherwise disposed of within two years of importation, unless sold or otherwise disposed of to persons who are entitled to import goods under this tariff item.”

4. Departmental Memorandum D10-15-11 - Sports Goods of Tariff Item 9984.00.00 has been updated to reflect this change.

5. As a transitional measure, certificates issued by the Canadian Olympic Committee during the period of October 11, 2023, to December 31, 2023, will be accepted for adjustments or refund requests for importations with dates of accounting between October 11, 2023 and December 31, 2023, even if the certificate is dated after the goods were accounted for.

6. For certainty regarding the tariff classification of a good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.

7. For more information, contact the CBSA Border Information Service (BIS):

Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)

Contact Us at the CBSA website may also be accessed for information.