9992.00.00-Goods, regardless of the country of origin or tariff

2025 Canada Customs Tariff and excise; Imports; Exports; chapter-by-chapter (T2025 2025-01-01)

HTS Code	9992.00.00
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:ChileColombiaCosta RicaCPTPP Country CUKTCA beneficiaryHondurasan EU Country or other CETA beneficiaryIsrael or another CIFTA beneficiaryJordanKoreaMexicoPanamaUnited States
Unit of Meas
MFN Tariff	N/A
General Tariff	35%
Applicable Preferential Tariffs	UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, CPTPT, UKT: Free

Related Information

Section XXI:	Works of art, collectors' pieces and antiques
Chapter 99	- Special classification provisions – commercial

Prev:9991.00.00 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.

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Next:9993.00.00 Goods, not including conveyances, containers or baggage of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30 or 9801.20.00, or of Chapter 89 (except when imported for the purpose of repair, overhaul, alteration, adjustment, storage, display at an exhibition of similar manufacturers, racing, testing, certification by an accredited organization, or to be employed in the production of films or commercials, or in response to an emergency or emergency response training exercise, or for in-transit movement through Canada, or as a commercial sample, or when imported by non-resident teams or athletes, or their support personnel, for their use in professional or organized amateur sports activities, or when imported by non-residents for their use in providing live entertainment such as aquatic displays), when imported on a temporary basis, on condition that (a) the goods are not sold or further manufactured or processed in Canada; (a.1) the goods are not leased except where imported for use (i) in an emergency or emergency response training exercise, (ii) on loan pending delivery of new machinery or equipment on order, or (iii) as temporary replacements for machines or other equipment previously accounted for and undergoing repairs; (b) the use of the goods is specified by the importer at the time of reporting of the goods under the Customs Act, that use is not limited or restricted by regulation, and the goods are released for that specified use; (c) the goods are imported in no greater quantity than is reasonable, in the view of the Minister of Public Safety and Emergency Preparedness or a designated customs officer, for the use specified under paragraph (b); (d) the goods are accompanied, in prescribed circumstances, by prescribed documents and by security of a nature and in an amount satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, unless otherwise provided by regulation; (e) the goods are not diverted to a use that is limited or restricted by regulation, or to a use that would preclude the goods from being classified under this tariff item; and, (f) within eighteen months of the date of the reporting of the goods under the Customs Act or within any other period prescribed for those goods, the goods are: (i) exported from Canada and evidence, satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, of the exportation is provided to the Minister of Public Safety and Emergency Preparedness or the designated customs officer, (ii) destroyed and the destruction is certified by a customs officer or by another person designated by the Minister of Public Safety and Emergency Preparedness, or (iii) consumed or expended under prescribed circumstances. The following definitions apply to this tariff item. "accredited organization" means an organization accredited by the Standards Council of Canada to certify that goods tested or examined by that organization meet the standards set by the Council in respect of those goods. "emergency" means an urgent and critical situation of a temporary nature that (a) is of such proportions or nature as to exceed the capacity or authority of a province or municipality to deal with it; (b) is caused by an actual or imminent (i) fire, flood, drought, storm, earthquake, or other natural phenomenon, (ii) disease in human beings, animals or plants, (iii) accident or pollution, or (iv) act of sabotage or terrorism; and (c) results or may result in (i) danger to the lives, health or safety of individuals, (ii) danger to property, (iii) social disruption, or (iv) a breakdown in the flow of essential goods, services or resources. "emergency response training exercise" means an activity intended to educate or provide training related to emergency preparedness. "exhibition" means a display of goods open to the general public.

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