| Description of Goods |
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 |
Samples representative of a particular category of goods that have been produced or an article for which production is contemplated, including any package, case, binder or other article attached to or imported as an integral part of the samples, on condition that (a) the aggregate of duties and all taxes otherwise payable on the samples does not exceed two dollars; (b) the samples will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad; and (c) there is not more than one sample of each kind or quality in a shipment except that in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products that will be consumed or destroyed during demonstration, a shipment may consist of more than one sample of each kind or quality when the quantity and the manner in which they are packaged preclude their being used otherwise than as samples. If it is necessary, according to a customs officer, the samples may be made useless as merchandise by marking, tearing, perforating, gluing or other alteration, but not in such a manner as to destroy their usefulness as samples. |
| Applicable Preferential Tariffs |
UST, MXT, CT, CRT, PT, COLT, PAT, HNT, KRT, CPTPT: 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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