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99, the next step is to decide whether they are fully or partially relieved of all or part of the GST/HST normally payable under Division III of Part IX of the Excise Tax Act "Tax on Imported Goods", or of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff.The GST/HST may be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST. Appendix B, "Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief", has been developed as a reference tool to assist in determining whether the goods qualify for relief of the GST/HST.Note: This memorandum replaces the just published March 7, 2016 version which contained a typographical error in paragraph 2 of the "In Brief" section, and rectifies telephone numbers listed in Appendix C. The amendments to the Customs Tariff resulted in the deletion of some tariff headings and subheadings that had provided full or partial relief from the GST/HST (taxes paid or payable under Division III of Part IX of the Excise Tax Act). 99, the temporarily imported goods must first be classified under the appropriate tariff item in Chapters 1 to 97 of the Schedule to the Customs Tariff.
These parts qualify for full relief of the GST/HST under the provisions of Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations when they are imported by a non-resident. At the time of importation, the importer has two options: 15. Where the importer is a GST/HST registrant, an input tax credit would generally be claimed for the GST/HST paid on importation. A "repair" is defined as a corrective maintenance activity that restores a good to its "as-finished" condition and goods temporarily imported to be repaired are eligible for customs duty relief under tariff item No. However, where the goods will be subjected to a process that goes beyond repair, i.e., the goods will be further manufactured or processed, the goods do not qualify under tariff item No. Information on these programs is contained in Memoranda D7-4-1, Duties Relief Program, D7-4-2, Duty Drawback Program and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duty Relief Programs. At the time of importation, the importer must specify what the goods will be used for while in Canada.
The importer cannot document the goods on a Form E29B, Temporary Admission Permit, or an A. Information on input tax credits and registering for the GST/HST is available from the contact identified in paragraph 136. Where the importer is the lessee, i.e., the goods are leased by the importer and imported for the importer's own use, the goods may qualify under tariff item No. Where the importer of the goods is or will be the lessor, i.e., where the goods will be leased or sub-leased by the importer to another party after the goods are imported, the goods do not qualify under tariff item No. For example, the bill of lading on a package might read "Commercial samples for display at the Canadian National Exhibition in Toronto" or an importer may orally declare that a horse will be running in races at different racetracks in Ontario and Quebec. At the time of importation, an officer will review the intended use of the goods, as specified by the importer, and decide whether or not the number of goods being imported is reasonable.
The accuracy or validity of the Certificate of Origin will become an issue and may impact the duties and taxes assessed if the goods are not exported. Additional information is available in Memoranda D11-4-2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, D11-4-14, Certification of Origin Under Free Trade Agreements, D11-4-19, The Determination of When Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff, D11-5-1, NAFTA Rules of Origin, D11-5-2, NAFTA – Specific Rules of Origin, D11-5-3, Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin, D11-5-4, Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin, D11-5-6, Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin, D11-5-7, Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin, D11-5-8, Canada-Peru Free Trade Agreement (CPFTA) Rules of Origin, D11-5-9, Canada-Colombia Free Trade Agreement (CCOFTA) Rules of Origin and D11-5-10, Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin. The following table outlines the usual documentation requirements based on GST/HST treatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to 97 of the Customs Tariff. Details on the use and completion of the Form E29B and the Carnets can be found in Memoranda D8-1-4, Administrative Procedures Related to Form E29B, Temporary Admission Permit, and D8-1-7, Use of A. Details on the use and completion of Form B3-3 can be found in Memoranda D17-1-5, Registration, Accounting and Payment for Commercial Goods, and D17-1-10, Coding of Customs Accounting Documents. All references to the use of Form B3-3s in this memorandum are meant to include those importers authorized to submit their entries using the EDI system.
EDI users should maintain copies of all supporting documentation on file and be prepared to present the documentation when requested to do so. Goods that are imported temporarily to be repaired are usually documented on a Form E29B. Carnet for the temporary admission of goods prohibits the use of a Carnet for this purpose. If the goods are entitled to relief of the GST/HST, or any other tax under the Excise Tax Act, the appropriate authorization code identified in Appendix B must appear in field 26 of the Form B3-3 or in field 6 of the Form E29B.
99 at the end of the boating season or which are imported under tariff item No. may also be subject to additional administrative requirements.
Please see Appendix A for additional information and requirements. Residents who are importing non-duty and tax paid vessels will also be subject to the provisions in paragraphs 27 through 29 and Appendix A. Where the goods qualify for customs duty-free entry under tariff item No.Additional information regarding goods imported in emergencies is provided in paragraphs 65 and 92 through 95. The legislation that relieves the GST/HST may further limit the importation period.For example, the legislation which provides academic regalia with relief of the GST/HST limits that relief to 30 days with no extensions.If, after reviewing the Index and descriptions in Appendix B, there is any question whether the goods qualify under a given provision, the text of the relieving legislation should be reviewed. In addition to the CBSA documentation, the importer must present any documents or certificates required by other government departments as indicated in paragraphs 10 and 11. To benefit from the preferential tariff treatment provided under a free trade agreement (FTA), the importer must provide a copy of the Certificate of Origin corresponding to the FTA, for the goods in question, or a declaration indicating that the Certificate of Origin is in the importer's possession and will be presented upon request.(See also Memoranda D11-4-2, Proof of Origin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements.) 39.See the section "Time Periods/Extensions" in this memorandum for further information.Particularly for extensions beyond 18 months from the original date of entry, the importer/agent may be required to present documentation from the repair facility explaining why the extension is being requested and when the repairs will be completed. If vessels are imported into or remain in Canada for storage, including vessels undergoing the work in the previous paragraph and where it is impossible or impracticable to export the vessel immediately after the work is completed, the vessel must be demobilized; vessels in storage must be removed from active service, and placed in a storage facility or area.For example, veterinary certificates for horses, import permits for certain classes of goods, and Schedule VII Declaration of Importation of a Vehicle For Exhibition, Demonstration, Evaluation, Testing or Special Purposes declarations for vehicles imported for exhibition, demonstration, evaluation or testing. For information on other federal government requirements, see the Memoranda D19 series. Goods imported for sale or as spare parts for repair services are not eligible under tariff item No.99, even when there is a reasonable expectation that some of the goods will not be sold and the unsold units will be exported or the parts will not be used and the unused parts will be exported.Examples of goods imported for sale are posters, T-shirts and CDs imported by a touring company for sale during their performances, or goods imported for sale at trade shows or conventions. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at the time of importation and then, at the time the unsold balance of the goods or the unused spare parts are exported, account for the portion of the goods that remain in Canada on a Form B3-3. The importer may be entitled to a refund of any customs duties paid on the goods imported for sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they are exported from Canada.An example of spare parts for repair services is computer parts imported by a service technician who is unsure of the cause of the problem. An exception is made for spare parts imported for the purpose of racing. Additional information on the drawback process is contained in Memorandum D7-4-2, Duty Drawback Program. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on the unsold goods or the spare parts exported from Canada. 99, the term "further manufacturing or processing" does not include "repair" but it does include "alteration". Importers who want to temporarily import goods for further manufacturing or further processing should consider the CBSA's Duties Relief and Drawback Programs.