9814.00.00
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Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.
For the purpose of this tariff item:
(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and
(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from 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 |
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9814.00.00.10
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In shuttle service |
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Compare-9814.00.00 |
9814.00.00.20
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Arms, military stores, munitions of war and other goods the property of the Canadian Forces |
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Compare-9814.00.00.10 |
9814.00.00.30
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Demonstration or exhibition goods |
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Compare-9814.00.00.20 |
9814.00.00.9
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Other: |
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Compare-9814.00.00.30 |
9814.00.00.91
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Goods of Sections I to IV |
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Compare-9814.00.00.9 |
9814.00.00.92
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Goods of Sections V to X |
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Compare-9814.00.00.91 |
9814.00.00.93
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Goods of Section XI or XII |
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Compare-9814.00.00.92 |
9814.00.00.94
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Goods of Sections XIII to XV |
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Compare-9814.00.00.93 |
9814.00.00.95
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Goods of Section XVI |
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Compare-9814.00.00.94 |
9814.00.00.96
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Goods of Section XVII |
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Compare-9814.00.00.95 |
9814.00.00.97
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Goods of Sections XVIII to XXI |
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Compare-9814.00.00.96 |
9815.00.00
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Donations of clothing and books for charitable purposes;
Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada;
Photographs, not exceeding three, sent by friends and not for the purpose of sale. |
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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-9814.00.00.97 |
9815.00.00.00
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Donations of clothing and books for charitable purposes;
Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada;
Photographs, not exceeding three, sent by friends and not for the purpose of sale. |
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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-9815.00.00 |
9816.00.00
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Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being and not being advertising matter, tobacco, alcoholic beverages or vaping products, when the value thereof does not exceed sixty dollars in any one case. |
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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-9815.00.00.00 |
9816.00.00.00
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Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being and not being advertising matter, tobacco, alcoholic beverages or vaping products, when the value thereof does not exceed sixty dollars in any one case. |
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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-9816.00.00 |
9817.00.00
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Medals, trophies and other articles (not including usual merchantable products nor medals, trophies or prizes which are regularly presented by organizations or business companies to their members, employees or representatives), which have been bestowed or awarded by persons or organizations abroad as marks of honour or distinction, or which have been won abroad in competitions, or having been won abroad in competitions are donated by persons or organizations abroad for bestowal or award 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-9816.00.00.00 |
9817.00.00.00
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Medals, trophies and other articles (not including usual merchantable products nor medals, trophies or prizes which are regularly presented by organizations or business companies to their members, employees or representatives), which have been bestowed or awarded by persons or organizations abroad as marks of honour or distinction, or which have been won abroad in competitions, or having been won abroad in competitions are donated by persons or organizations abroad for bestowal or award 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-9817.00.00 |
9818.00.00
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Articles imported by or for public museums, public libraries, universities, colleges or schools, to be placed in such institutions as exhibits, accompanied by a certificate, in duplicate, in the prescribed form with the information to be provided with the form, and signed by a responsible official of the institution in which the articles are to be exhibited. |
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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-9817.00.00.00 |
9818.00.00.10
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Purchased |
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Compare-9818.00.00 |