| Description of Goods |
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. |
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. |
| Applicable Preferential Tariffs |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
htshub©