| Description of Goods |
Goods, regardless of the country of origin or tariff treatment, other than the goods of tariff item No. 9971.00.00, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary Honduras an EU Country or other CETA beneficiary Israel or another CIFTA beneficiary Jordan Korea Mexico 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, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, 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 |
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