| Description of Goods |
Articles (other than antiques of an age exceeding 100 years, spirits or wines) produced more than 50 years prior to the date of accounting. |
Commercial samples imported from one of the countries listed below, regardless of the country of origin or tariff treatment, solely for the solicitation of orders for goods or services provided from a country other than Canada, and (i) having a value, individually or in the aggregate as shipped, of not more than one United States dollar or the equivalent amount in Canadian currency or the currency of the country from which it was imported, or (ii) that are so marked, torn, perforated or otherwise treated that they are unsuitable for sale or for use except as commercial samples, on condition that any person authorized to account for the commercial samples in accordance with the Customs Act shall submit: (a) an invoice, bill of lading or written statement from the foreign supplier of the samples indicating their value; and (b) any documentation establishing that the importer is a representative of the foreign supplier, or is acting on behalf of such a representative. Countries: Chile Colombia Costa Rica CPTPP Country Honduras Korea Mexico Peru Panama United States |
| 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 |
UST, MXT, CT, CRT, PT, COLT, PAT, HNT, KRT, CPTPT: Free |
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