| 98.01
|
Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers. |
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-- |
| 98.04
|
Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada. |
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Compare-98.01 |
| 98.25
|
Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; vaping products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. |
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Compare-98.04 |
| 98.26
|
Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; vaping products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. |
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Compare-98.25 |
| 98.97
|
A live specimen of the mongoose family, including Galidia, Galidictis, Mungotictis, Salanoia, Suricata, Herpestes, Helogale, Donogale, Atilax, Mungos, Crossarchus, Liberiictics, Ichneumia, Bdeogale, Rhynchogale, Cynictis, Paracynictis and Cryptoprocta, unless the Minister of Public Safety and Emergency Preparedness is satisfied, in accordance with the written advice of the Canadian Wildlife Service, that the specimen is imported for breeding, study or exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service;
A live bird of the Starling family (Sturnidae), other than
(a) the European Starling (Sturnus vulgaris) and the Chinese Talking or Hill Mynah (Gracula religiosa), or
(b) Rothschilds or Bali Mynah (Leucopsar rothschildi) for propagation purposes;
Any other non-game bird, other than
(a) a domestic bird of a kind kept for food purposes,
(b) a bird intended solely for exhibition in a public zoological park, or
(c) a bird intended solely to be kept in confinement in a cage or to be used for purposes of public entertainment;
Aigrettes, egret plumes or so-called osprey plumes and the feathers, quills, heads, wings, tails, skins, or parts of skins of wild birds, either raw or manufactured, other than
(a) the feathers or plumes of ostriches, the plumage of the English pheasant, the Indian peacock, birds imported alive, or of wild birds of groups recognized as game birds in an Act of Parliament or of the legislature of a province relating to game under which an open season is provided, or
(b) specimens imported, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, for any museum or for scientific or educational purposes;
Base or counterfeit coins;
Used or second-hand mattresses or materials therefrom, other than
(a) mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00 or 9810.00.00, or
(b) materials from used or second hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, accompanied by such certificates as are designated by the Minister of Public Safety and Emergency Preparedness;
Reprints of Canadian copyrighted works and reprints of British copyrighted works that have been copyrighted in Canada;
Goods manufactured or produced wholly or in part by prison labour;
Goods mined, manufactured or produced wholly or in part by forced labour;
Smoke screen apparatus for use on motor vehicles or on vessels of Chapter 89;
Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles
(a) imported under tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9807.00.00, 9808.00.00 or 9810.00.00,
(b) imported by a settler on the settler's first arrival but not entitled to be classified under tariff item No. 9807.00.00,
(c) forfeited or confiscated for any offence under the Customs laws, or the laws of any province of Canada,
(d) left by bequest,
(e) imported from the United States,
(f) imported from Mexico
(i) in the 2009 or 2010 calendar year, if the motor vehicles are not less than ten years old,
(ii) in the 2011 or 2012 calendar year, if the motor vehicles are not less than eight years old,
(iii) in the 2013 or 2014 calendar year, if the motor vehicles are not less than six years old,
(iv) in the 2015 or 2016 calendar year, if the motor vehicles are not less than four years old,
(v) in the 2017 or 2018 calendar year, if the motor vehicles are not less than two years old, or
(vi) on or after January 1, 2019;
Used or second-hand aircraft of all kinds, other than aircraft
(a) classified under tariff item No. 9803.00.00 or 9810.00.00, civil aircraft of heading 88.01 or 88.02, or aircraft engaged solely in international traffic,
(b) forfeited or confiscated for any offence under any Act of Parliament relating to customs, the Air Regulations or an Act of the legislature of any province,
(c) imported by the Department of National Defence for military purposes, or
(d) imported from the United States;
White phosphorus matches;
Any goods, in association with which there is used any description that is false in a material respect as to the geographical origin of the goods or the importation of which is prohibited by an order made under the Trade-marks Act.
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Compare-98.26 |
| 9801.10
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Conveyances and containers. |
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Compare-98.97 |
| 9801.10.10
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Conveyances, not including trailers and semi-trailers of subheading 8716.31 or 8716.39, (a) on condition that: (i) in the case of vehicles, they are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority; (ii) in the case of aircraft, they comply with the requirements of the Aeronautics Act and any regulations made thereunder; and (iii) in the case of vessels, they comply with the requirements of the Canada Shipping Act and Coasting Trade Act; and (b) on condition that the conveyances: (i) are owned or leased and imported by a person whose domicile is in a foreign country; (ii) leave from and return to the foreign country in the normal course of operation; (iii) are controlled from the foreign country; and (iv) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the conveyances is delayed because: (A) of adverse weather conditions; (B) the conveyances are being equipped, reconditioned, reconstructed, refurbished or repaired; (C) the conveyances have a major equipment breakdown; (D) the conveyances are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or (E) the delivery of the goods to be loaded on or in the conveyances is delayed. The conveyances provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the conveyance has not entered Canada for the purpose of an in-transit movement through Canada to a point outside Canada.
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10 |
| 9801.10.10.00
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Conveyances, not including trailers and semi-trailers of subheading 8716.31 or 8716.39, (a) on condition that: (i) in the case of vehicles, they are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority; (ii) in the case of aircraft, they comply with the requirements of the Aeronautics Act and any regulations made thereunder; and (iii) in the case of vessels, they comply with the requirements of the Canada Shipping Act and Coasting Trade Act; and (b) on condition that the conveyances: (i) are owned or leased and imported by a person whose domicile is in a foreign country; (ii) leave from and return to the foreign country in the normal course of operation; (iii) are controlled from the foreign country; and (iv) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the conveyances is delayed because: (A) of adverse weather conditions; (B) the conveyances are being equipped, reconditioned, reconstructed, refurbished or repaired; (C) the conveyances have a major equipment breakdown; (D) the conveyances are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or (E) the delivery of the goods to be loaded on or in the conveyances is delayed. The conveyances provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the conveyance has not entered Canada for the purpose of an in-transit movement through Canada to a point outside Canada.
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- |
Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10.10 |
| 9801.10.20
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Containers, on condition that:
(a) the ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and
(b) the containers:
(i) are fully or partially enclosed to constitute a compartment intended for containing goods;
(ii) are of a permanent character and suitable for repeated use;
(iii) are designed to carry goods by one or more modes of transport without requiring intermediate reloading; and
(iv) have an internal volume of a least 1 m³;
(v) leave from and return to a foreign country in the normal course of operation; and
(vi) are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the containers is delayed because:
(A) of adverse weather conditions;
(B) the containers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(C) the containers have a major equipment breakdown;
(D) the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(E) the delivery of the goods to be loaded in the containers is delayed.
The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) the transportation does not occur outside the territorial limits of Canada; and
(b) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10.10.00 |
| 9801.10.20.00
|
Containers, on condition that:
(a) the ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and
(b) the containers:
(i) are fully or partially enclosed to constitute a compartment intended for containing goods;
(ii) are of a permanent character and suitable for repeated use;
(iii) are designed to carry goods by one or more modes of transport without requiring intermediate reloading; and
(iv) have an internal volume of a least 1 m³;
(v) leave from and return to a foreign country in the normal course of operation; and
(vi) are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the containers is delayed because:
(A) of adverse weather conditions;
(B) the containers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(C) the containers have a major equipment breakdown;
(D) the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(E) the delivery of the goods to be loaded in the containers is delayed.
The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) the transportation does not occur outside the territorial limits of Canada; and
(b) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
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- |
Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10.20 |
| 9801.10.30
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Trailers and semi-trailers of subheading 8716.31 or 8716.39, on condition that they: (a) are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority; (b) leave from and return to the foreign country in the normal course of operation; (c) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: (i) of adverse weather conditions; (ii) the trailers or semi-trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; (iii) the trailers or semi-trailers have a major equipment breakdown; (iv) the trailers or semi-trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or (v) the delivery of the goods to be loaded on or in the trailer or semi-trailer is delayed. The trailers and semi-trailers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the trailer or semi-trailer has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10.20.00 |
| 9801.10.30.00
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Trailers and semi-trailers of subheading 8716.31 or 8716.39, on condition that they: (a) are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority; (b) leave from and return to the foreign country in the normal course of operation; (c) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: (i) of adverse weather conditions; (ii) the trailers or semi-trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; (iii) the trailers or semi-trailers have a major equipment breakdown; (iv) the trailers or semi-trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or (v) the delivery of the goods to be loaded on or in the trailer or semi-trailer is delayed. The trailers and semi-trailers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the trailer or semi-trailer has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.10.30 |
| 9801.20.00
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Locomotives or railway rolling stock or miscellaneous railway equipment, regardless of tariff treatment entitlement or country of origin, owned or under the control of a railway company in the United States, temporarily engaged in the transportation of goods or passengers from a place in Canada to another place in Canada or imported on a temporary basis for the repair, testing or maintenance of railways in Canada. |
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N/A |
UST: Free |
Compare-9801.10.30.00 |
| 9801.20.00.00
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Locomotives or railway rolling stock or miscellaneous railway equipment, regardless of tariff treatment entitlement or country of origin, owned or under the control of a railway company in the United States, temporarily engaged in the transportation of goods or passengers from a place in Canada to another place in Canada or imported on a temporary basis for the repair, testing or maintenance of railways in Canada. |
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N/A |
UST: Free |
Compare-9801.20.00 |
| 9801.30.00
|
Vessels engaged in international commercial transportation having a Canadian base of operation, other than those having both the departure and destination points situated on the St. Lawrence River or the Great Lakes. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.20.00.00 |
| 9801.30.00.00
|
Vessels engaged in international commercial transportation having a Canadian base of operation, other than those having both the departure and destination points situated on the St. Lawrence River or the Great Lakes. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.30.00 |
| 9802.00.00
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Conveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9801.30.00.00 |
| 9802.00.00.00
|
Conveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9802.00.00 |
| 9803.00.00
|
Conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9802.00.00.00 |
| 9803.00.00.00
|
Conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. |
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Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
Compare-9803.00.00 |
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