Unserviceable Vehicle Parts for Remanufacturing
Ottawa, November 2, 2015
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The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
This memorandum outlines and explains the Canada Border Services Agency policy as it relates to the term "vehicles" contained in the provisions of tariff item 9965.00.00.00.
Customs Tariff, Tariff item 9965.00.00
Guidelines and General Information
1. For the purposes of tariff item 9965.00.00, and unlike other tariff items of Chapter 99, the term "vehicle" is not limited to motor vehicles that are classified in heading 87.01, 87.02, 87.03, 87.04 or 87.05; this reference to "vehicle" includes:
- (a) mobile machines of headings 84.24, 84.25, 84.26, 84.27, 84.28 84.29, 84.30 and 84.32;
- (b) railway locomotives, tenders and rolling stock of headings 86.01, 86.02, 86.03, 86.04, 86.05 and 86.06; and
- (c) vehicles of headings 87.01, 87.02, 87.03, 87.04, 87.05, 87.09, 87.10, 87.11, 87.12, 87.13, 87.15, and 87.16.
2. Unserviceable parts for vehicles classified in any of the preceding headings, which are imported for remanufacturing, are entitled to the benefits of tariff item 9965.00.00.
3. For more information, call 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
Contact Us online (webform)
Contact Us at the CBSA website
- Issuing office:
- Trade and Anti-dumping Programs Directorate
- Headquarters file:
- Legislative references:
- Customs Tariff
- Other references:
- Superseded memorandum D:
- D10-14-40 dated November 15, 2006
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